IPC 260 to BNS 179: Using as genuine a Government stamp known to be counterfeit
Section 260 IPC (1860) replaced by Section 179 BNS (2023)
IPC 260 to BNS 179 at a Glance
Section 260 IPC (Using as genuine a Government stamp known to be counterfeit) is now Section 179 BNS, in force from 1 July 2024. Under the BNS it is bailable and cognizable. What changed is set out below.
What Changed From IPC 260 to BNS 179?
Section 260 IPC penalized using as genuine any stamp known to be a counterfeit of a Government revenue stamp, punishable with imprisonment of either description for up to seven years, or with fine, or with both. Section 179 BNS absorbs this offence into a unified provision covering selling, delivering, buying, receiving, trafficking in, or using as genuine any forged or counterfeit coin, Government stamp, currency-note, or bank-note. Under Section 179 BNS, the mental element extends to knowing or having reason to believe the item is counterfeit. The maximum penalty increases from seven years imprisonment, or fine, or both, to imprisonment for life, or imprisonment of either description for up to ten years, and fine.
IPC 260 vs BNS 179: Comparison Table
| Aspect | IPC 1860 (repealed) | BNS 2023 (in force) |
|---|---|---|
| Section | 260 | 179 |
| Offence | Using as genuine a Government stamp known to be counterfeit | Same |
| Punishment | Imprisonment of either description for a term which may extend to seven years, or fine, or both. | Imprisonment of either description for up to seven years under Section 260 IPC. Section 179 BNS increases the punishment to imprisonment for life, or imprisonment of either description for up to ten years. |
| Fine | Fine with no fixed limit, alone or with imprisonment. | Punishable with fine alone or in addition to imprisonment under Section 260 IPC. Under Section 179 BNS, imprisonment must be imposed and the offender is also liable to fine. |
| Bail | Bailable | Same |
| Cognizance | Cognizable | Same |
| Compoundable | Non-Compoundable | Same |
| Triable By | Magistrate of the first class | Same |
IPC 260 and BNS 179: Bare Act Text Side by Side
Section 260, IPC 1860
Section 179, BNS 2023
Ingredients: IPC 260 vs BNS 179
- The stamp was a counterfeit of a stamp issued by Government for the purpose of revenue
- The accused used that stamp as genuine
- The accused knew the stamp to be counterfeit at the time of using it
- Importing, exporting, selling, delivering, buying, receiving, trafficking in, or using as genuine any forged or counterfeit coin, Government stamp, currency-note, or bank-note
- Knowing or having reason to believe the same to be forged or counterfeit
- Punishment of imprisonment for life, or imprisonment of either description for up to ten years, and liability to fine
What IPC 260 to BNS 179 Means for Pending Cases
FAQs: IPC 260 to BNS 179
What changed when Section 260 IPC became Section 179 BNS?▼
Section 260 IPC is absorbed into Section 179 BNS, which consolidates using as genuine counterfeit Government stamps, coin, and currency. The mental state is expanded to include having reason to believe the item is counterfeit. The penalty increases from imprisonment for up to seven years, or fine, or both under Section 260 IPC, to imprisonment for life, or imprisonment of either description for up to ten years, and fine under Section 179 BNS.
Where does Section 260 IPC sit in the BNS?▼
In Section 179 BNS, in Chapter X, Of Offences Relating to Coin, Currency-Notes, Bank-Notes, and Government Stamps.
Does Section 260 IPC or Section 179 BNS apply to an act done before 1 July 2024?▼
Section 260 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 260 IPC. Section 179 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 ·