IPC §261 → 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
Jump to section
Comparison
261. Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government.—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.
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.
What changedAI-inferred
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; imprisonment up to 3 years, fine, or both) is preserved character-identically as BNS 183.
Old position
IPC 261 is concerned with Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government. Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
New position
BNS 183 preserves the framework with drafting modernisations as required by the new code. Topic: Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government. 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
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; imprisonment up to 3 years, fine, or both) is preserved character-identically as BNS 183.
Editorial deltaAI-indicated (source-linked)
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; imprisonment up to 3 years, fine, or both) is preserved character-identically as BNS 183.
Transitional note (repeal & savings)
For matters initiated before 1 July 2024, IPC 261 continues to apply. For matters from that date forward, BNS 183 applies. The transition is governed by the repeal-and-savings clause in the new code (BNS 358 / BNSS 531 / BSA 170 as the case may be); pending proceedings under the old code carry forward unaffected.
Frequently asked
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). The relationship is classified as substantively_same — see the change-note above for the textual delta.
Sources
- India Code — Indian Penal Code, 1860
- Gazette of India — Bharatiya Nyaya Sanhita, 2023
Cite this page
Newlaws.in, IPC §261 → BNS §183 Mapping Page, last updated 2026-05-01, accessed 2026-06-12, https://newlaws.in/ipc/261.
Compiled using AI-assisted tools · Source-linked · Last updated 2026-05-01
Not legal advice. Verify against the bare act and consult a qualified advocate for any specific matter.