IPC 255→BNS 178

IPC 255 to BNS 178: Counterfeiting Government stamp

Section 255 IPC (1860) replaced by Section 178 BNS (2023)

View IPC Section 255 →View BNS Section 178 →

IPC 255 to BNS 178 at a Glance

Section 255 IPC (Counterfeiting Government stamp) is now Section 178 BNS, in force from 1 July 2024. Under the BNS it is non-bailable and cognizable. What changed is set out below.

What Changed From IPC 255 to BNS 178?

Section 255 IPC is absorbed into Section 178 BNS, which consolidates counterfeiting of coin, Government revenue stamps, currency-notes, and bank-notes into a single provision. The statutory definition penalizing anyone who counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue is retained in Section 178 BNS. The rule from the Explanation to Section 255 IPC regarding altering the denomination of a genuine stamp is preserved in substance as clause three of the Explanation to Section 178 BNS. The punishment remains unchanged, prescribing imprisonment for life, or imprisonment of either description for up to ten years, and fine.

IPC 255 vs BNS 178: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section255178
OffenceCounterfeiting Government stampSame
PunishmentImprisonment for life, or imprisonment of either description for a term which may extend to ten years.Imprisonment for life, or imprisonment of either description for a term which may extend to ten years under Section 178 BNS.
FineThe offender shall also be liable to fine.The offender is also liable to fine in addition to imprisonment under Section 178 BNS.
BailNon-BailableSame
CognizanceCognizableSame
CompoundableNon-CompoundableSame
Triable ByCourt of SessionSame

IPC 255 and BNS 178: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 255, IPC 1860

255. Counterfeiting Government stamp.—Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment for life, or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine. Explanation.—A person commits this offence who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination.
BNS 2023 (in force)

Section 178, BNS 2023

Whoever counterfeits, or knowingly performs any part of the process of counterfeiting, any coin, stamp issued by Government for the purpose of revenue, currency-note or bank-note, shall be punished with imprisonment for life, or with imprisonment of either description for a term which may extend to ten years, and shall also be liable to fine. Explanation.—For the purposes of this Chapter,— (1) the expression “bank-note” means a promissory note or engagement for the payment of money to bearer on demand issued by any person carrying on the business of banking in any part of the world, or issued by or under the authority of any State or Sovereign Power, and intended to be used as equivalent to, or as a substitute for money; (2) “coin” shall have the same meaning as assigned to it in section 2 of the Coinage Act, 2011 (11 of 2011) and includes metal used for the time being as money and is stamped and issued by or under the authority of any State or Sovereign Power intended to be so used; (3) a person commits the offence of “counterfeiting Government stamp” who counterfeits by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination; (4) a person commits the offence of counterfeiting coin who intending to practise deception, or knowing it to be likely that deception will thereby be practised, causes a genuine coin to appear like a different coin; and (5) the offence of “counterfeiting coin” includes diminishing the weight or alteration of the composition, or alteration of the appearance of the coin.

Ingredients: IPC 255 vs BNS 178

Under IPC 255
  1. The stamp was one issued by Government for the purpose of revenue
  2. The accused counterfeited such a stamp, or knowingly performed any part of the process of counterfeiting it
  3. Or the accused caused a genuine stamp of one denomination to appear like a genuine stamp of a different denomination under the Explanation
Under BNS 178
  1. Counterfeiting, or knowingly performing any part of the process of counterfeiting, any stamp issued by Government for the purpose of revenue
  2. Causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination under clause three of the Explanation to Section 178 BNS
  3. Punishment of imprisonment for life, or imprisonment of either description for up to ten years, and liability to fine

What IPC 255 to BNS 178 Means for Pending Cases

For Section 255 IPC (now Section 178 BNS): for an act committed after the Bharatiya Nyaya Sanhita, 2023 came into force, counterfeiting a Government stamp is charged under Section 178 BNS, where the essential ingredients and the punishment of imprisonment for life or up to ten years and fine remain the same as under Section 255 IPC.

FAQs: IPC 255 to BNS 178

What changed when Section 255 IPC became Section 178 BNS?▼

Section 255 IPC is merged into Section 178 BNS alongside counterfeiting of coin, currency-notes, and bank-notes. The statutory test for counterfeiting a Government revenue stamp is retained without substantive alteration, and its Explanation is enacted as clause three of the Explanation to Section 178 BNS. The prescribed penalty continues without alteration, providing imprisonment for life, or imprisonment of either description for up to ten years, and fine.

Where does Section 255 IPC sit in the BNS?▼

In Section 178 BNS, in Chapter X, Of Offences Relating to Coin, Currency-Notes, Bank-Notes, and Government Stamps.

Does Section 255 IPC or Section 178 BNS apply to an act done before 1 July 2024?▼

Section 255 IPC. Section 358 BNS repealed the IPC from 1 July 2024 but saves any liability already incurred under it, so an act done before that date is still dealt with under Section 255 IPC. Section 178 BNS governs acts done on or after 1 July 2024.

Disclaimer: This comparison is for informational purposes only. The new criminal laws came into effect on 1 July 2024. Consult a qualified advocate for legal advice.

Sources: Indian Penal Code, 1860 · Bharatiya Nyaya Sanhita, 2023 · Last updated: 16 Oct 2026 ·