Indian Penal Code
IPC 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
Carried over
Old wording kept in full
Old · IPC 1860 · Ch. XII
s. 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.
Text from the official India Code PDF
New · BNS 2023 · Ch. X
s. 183
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
Text from India Code