IPC Section 260 is now BNS 179: Using as genuine a Government stamp known to be counterfeit
Indian Penal Code, 1860 · applies to offences and proceedings before 1 July 2024
BPR&D's comparison records a change. Read what changed before relying on the old wording.
What changed, per BPR&D: Eleven sections of IPC have been covered in this single section of BNS. Thus, in a single stroke, the number of section and offences has b een reduced by ten.
Printed in both official correspondence tables (BPR&D and NCRB).
IPC 260: Using as genuine a Government stamp known to be counterfeit
Before 1 July 2024
Whoever uses as genuine any stamp, knowing it to be a counterfeit of any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.
BNS 179: Using as genuine, forged or counterfeit coin, Government stamp, currency-notes or bank-notes
From 1 July 2024
Whoever imports or exports, or sells or delivers to, or buys or receives from, any other person, or otherwise traffics or uses as genuine, any forged or counterfeit coin, stamp, currency-note or bank-note, knowing or having reason to believe the same to be forged or counterfeit, shall be punished with imprisonment for life, or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine.
Which one applies
An offence is governed by the law in force when it was committed. An offence committed before 1 July 2024 is charged and punished under the IPC; one committed on or after that date, under the BNS. Section 358 of the BNS, which repeals the IPC, preserves every liability and proceeding already incurred under it.
Read BNS section 358 →Judgments decided under IPC 260
They remain the law on IPC 260. Where the provision changed in the move, read what changed before relying on one for an offence after 1 July 2024.
Sources
- Correspondence Table and Comparison Summary of the Bharatiya Nyaya Sanhita, 2023 to the Indian Penal Code, 1860, Bureau of Police Research & Development, Ministry of Home Affairs, page 19.
- Bharatiya Nyaya Sanhita, 2023: bare Act with Corresponding Section Table, National Crime Records Bureau (Sankalan), page 45.
- The Indian Penal Code, 1860 (Act 45 of 1860), as amended, India Code, Legislative Department, Ministry of Law and Justice.
BPR&D is the Bureau of Police Research & Development (Ministry of Home Affairs); NCRB the National Crime Records Bureau. Their correspondence tables are training aids, not law. This page is general information, not legal advice on any case; the bare Acts as published by the Government of India are the authority.