IPC §263 → BNS §185
Erasure of mark denoting that stamp has been used
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Comparison
263. Erasure of mark denoting that stamp has been used.—Whoever, fraudulently or with intent to cause loss to Government, erases or removes from a stamp issued by Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, 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 Government, erases or removes from a stamp issued by Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, 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 263 (erasing or removing the use-marker from a Government stamp, or knowingly possessing/selling/disposing of such erased stamp; imprisonment up to 3 years, fine, or both) is preserved character-identically as BNS 185.
Old position
IPC 263 is concerned with Erasure of mark denoting that stamp has been used. Erasure of mark denoting that stamp has been used
New position
BNS 185 preserves the framework with drafting modernisations as required by the new code. Topic: Erasure of mark denoting that stamp has been used. Whoever, fraudulently or with intent to cause loss to Government, erases or removes from a stamp issued by Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been
IPC 263 (erasing or removing the use-marker from a Government stamp, or knowingly possessing/selling/disposing of such erased stamp; imprisonment up to 3 years, fine, or both) is preserved character-identically as BNS 185.
Editorial deltaAI-indicated (source-linked)
IPC 263 (erasing or removing the use-marker from a Government stamp, or knowingly possessing/selling/disposing of such erased stamp; imprisonment up to 3 years, fine, or both) is preserved character-identically as BNS 185.
Transitional note (repeal & savings)
For matters initiated before 1 July 2024, IPC 263 continues to apply. For matters from that date forward, BNS 185 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 185 (Erasure of mark denoting that stamp has been used). 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 §263 → BNS §185 Mapping Page, last updated 2026-05-01, accessed 2026-06-12, https://newlaws.in/ipc/263.
Compiled using AI-assisted tools · Source-linked · Last updated 2026-05-01
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