IPC Section 261 is now BNS 183: Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
Indian Penal Code, 1860 · applies to offences and proceedings before 1 July 2024
BPR&D's comparison records no change in the text, only a new number.
Printed in both official correspondence tables (BPR&D and NCRB).
IPC 261: Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
Before 1 July 2024
Whoever, fraudulently or with intent to cause loss to the Government, removes or effaces from any substance, bearing any stamp issued by Government for the purpose of revenue, any writing or document for which such stamp has been used, or removes from any writing or document a stamp which has been used for such writing or document, in order that such stamp may be used for a different writing or document, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.
BNS 183: Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
From 1 July 2024
Whoever, fraudulently or with intent to cause loss to the Government, removes or effaces from any substance, bearing any stamp issued by Government for the purpose of revenue, any writing or document for which such stamp has been used, or removes from any writing or document a stamp which has been used for such writing or document, in order that such stamp may be used for a different writing or document, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.
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 261
The provision moved without a change of substance, so what these judgments decide carries over; cite the new section alongside the old.
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 20.
- Bharatiya Nyaya Sanhita, 2023: bare Act with Corresponding Section Table, National Crime Records Bureau (Sankalan), page 47.
- 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.