IPC 261→BNS 183

IPC 261 to 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

Section 261 IPC (1860) replaced by Section 183 BNS (2023)

View IPC Section 261 →View BNS Section 183 →

IPC 261 to BNS 183 at a Glance

Section 261 IPC (Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government) is now Section 183 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 261 to BNS 183?

Section 261 IPC is now Section 183 BNS, with the same title, the same words and the same punishment.

IPC 261 vs BNS 183: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section261183
OffenceEffacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to GovernmentSame
PunishmentImprisonment of either description for a term which may extend to three years, or fine, or both.Imprisonment of either description for up to three years under Section 261 IPC and Section 183 BNS.
FineFine with no fixed limit, alone or with imprisonment.Punishable with fine alone or in addition to imprisonment under both Section 261 IPC and Section 183 BNS.
BailBailableSame
CognizanceCognizableSame
CompoundableNon-CompoundableSame
Triable ByMagistrate of the first classSame

IPC 261 and BNS 183: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 261, IPC 1860

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.
BNS 2023 (in force)

Section 183, BNS 2023

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.

Ingredients: IPC 261 vs BNS 183

Under IPC 261
  1. Removing or effacing 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
  2. Or removing 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
  3. Acting fraudulently or with intent to cause loss to the Government
Under BNS 183
  1. Removing or effacing from any substance bearing a Government revenue stamp the writing or document for which it has been used
  2. Or removing from any writing or document a used stamp in order that it may be used for a different writing or document
  3. Fraudulent intention or an intention to cause loss to the Government
  4. Punishment of imprisonment of either description for up to three years, or with fine, or with both

What IPC 261 to BNS 183 Means for Pending Cases

For Section 261 IPC (now Section 183 BNS): the offence and the punishment are unchanged, so a charge for an act done after the Bharatiya Nyaya Sanhita, 2023 came into force cites Section 183 BNS and is framed on the same elements as before.

FAQs: IPC 261 to BNS 183

What changed when Section 261 IPC became Section 183 BNS?▼

Only the number. Section 183 BNS repeats the title and the text of Section 261 IPC without change, and the punishment remains imprisonment of either description for up to three years, or with fine, or with both.

Where does Section 261 IPC sit in the BNS?▼

In Section 183 BNS, in Chapter X, Of Offences Relating to Coin, Currency-Notes, Bank-Notes, and Government Stamps.

Does Section 261 IPC or Section 183 BNS apply to an act done before 1 July 2024?▼

Section 261 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 261 IPC. Section 183 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 ·