IPC 257→BNS 181

IPC 257 to BNS 181: Making or selling instrument for counterfeiting Government stamp

Section 257 IPC (1860) replaced by Section 181 BNS (2023)

View IPC Section 257 →View BNS Section 181 →

IPC 257 to BNS 181 at a Glance

Section 257 IPC (Making or selling instrument for counterfeiting Government stamp) is now Section 181 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 257 to BNS 181?

Section 257 IPC penalized making, performing part of the process of making, buying, selling, or disposing of any instrument for counterfeiting Government revenue stamps, with imprisonment of either description for up to seven years and fine. Section 181 BNS consolidates this offence into a unified provision covering making, mending, buying, selling, disposing of, or possessing machinery, dies, instruments, or materials for forging or counterfeiting coin, Government stamps, currency-notes, or bank-notes. Under Section 181 BNS, the maximum penalty increases from seven years imprisonment to imprisonment for life, or imprisonment of either description for up to ten years, and fine.

IPC 257 vs BNS 181: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section257181
OffenceMaking or selling instrument for counterfeiting Government stampSame
PunishmentImprisonment of either description for a term which may extend to seven years.Imprisonment of either description for up to seven years under Section 257 IPC. Section 181 BNS increases the punishment to imprisonment for life, or imprisonment of either description for up to ten years.
FineThe offender shall also be liable to fine.Liable to fine in addition to imprisonment under both Section 257 IPC and Section 181 BNS.
BailNon-BailableSame
CognizanceCognizableSame
CompoundableNon-CompoundableSame
Triable ByMagistrate of the first classSame

IPC 257 and BNS 181: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 257, IPC 1860

257. Making or selling instrument for counterfeiting Government stamp.—Whoever makes or performs any part of the process of making, or buys, or sells, or disposes of, any instrument for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for the purpose of counterfeiting any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine.
BNS 2023 (in force)

Section 181, BNS 2023

Whoever makes or mends, or performs any part of the process of making or mending, or buys or sells or disposes of, or has in his possession, any machinery, die, or instrument or material for the purpose of being used, or knowing or having reason to believe that it is intended to be used, for forging or 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.

Ingredients: IPC 257 vs BNS 181

Under IPC 257
  1. Making, or performing any part of the process of making, any instrument, or buying, selling, or disposing of any instrument
  2. For the purpose of being used, or knowing or having reason to believe that it is intended to be used, for counterfeiting any stamp issued by Government for the purpose of revenue
Under BNS 181
  1. Making, mending, performing any part of the process of making or mending, buying, selling, disposing of, or possessing any machinery, die, instrument, or material
  2. For the purpose of being used, or knowing or having reason to believe that it is intended to be used, for forging or counterfeiting any coin, Government revenue stamp, currency-note, or bank-note
  3. Punishment of imprisonment for life, or imprisonment of either description for up to ten years, and liability to fine

What IPC 257 to BNS 181 Means for Pending Cases

For Section 257 IPC (now Section 181 BNS): for an act committed after the Bharatiya Nyaya Sanhita, 2023 came into force, making or dealing in tools for counterfeiting Government stamps is charged under Section 181 BNS, which absorbs the offence into unified instrument provisions and increases the maximum sentence from seven years imprisonment to imprisonment for life or ten years and fine.

FAQs: IPC 257 to BNS 181

What changed when Section 257 IPC became Section 181 BNS?▼

Section 257 IPC is merged into Section 181 BNS, which combines making, mending, buying, selling, and possessing instruments or materials for counterfeiting coin, Government stamps, and currency. Section 181 BNS expressly includes machinery and dies alongside instruments and materials. The maximum punishment rises from seven years imprisonment under Section 257 IPC to imprisonment for life, or imprisonment of either description for up to ten years, and fine.

Where does Section 257 IPC sit in the BNS?▼

In Section 181 BNS, in Chapter X, Of Offences Relating to Coin, Currency-Notes, Bank-Notes, and Government Stamps.

Does Section 257 IPC or Section 181 BNS apply to an act done before 1 July 2024?▼

Section 257 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 257 IPC. Section 181 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 ·