183. 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.
IPC Section 261 in BNS: Section 183
Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
Section 261 of the Indian Penal Code, 1860 (Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government) corresponds to Section 183 of the Bharatiya Nyaya Sanhita, 2023, in force from 1 July 2024. Under the BNSS First Schedule, BNS 183 is cognizable, bailable, triable by Magistrate of the first class; punishment: Imprisonment for 3 years, or fine, or both.
Bail, cognizability and punishment
| Section | Offence | Punishment | Cognizable | Bailable | Triable by |
|---|---|---|---|---|---|
| 183 | Effacing any writing from a substance bearing a Government stamp, removing from a document a stamp used for it, with intent to cause a loss to Government. | Imprisonment for 3 years, or fine, or both. | Cognizable | Bailable | Magistrate of the first class |
Source: BNSS, 2023, First Schedule, Part I.
The BNS applies to offences committed on or after 1 July 2024. Offences committed earlier are charged and tried under the IPC.
Text of BNS Section 183
Full BNS Section 183 and every IPC section it replaced →
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