IPC 262→BNS 184

IPC 262 to BNS 184: Using Government stamp known to have been before used

Section 262 IPC (1860) replaced by Section 184 BNS (2023)

View IPC Section 262 →View BNS Section 184 →

IPC 262 to BNS 184 at a Glance

Section 262 IPC (Using Government stamp known to have been before used) is now Section 184 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 262 to BNS 184?

Section 262 IPC is now Section 184 BNS, retaining the identical title, statutory text and punishment.

IPC 262 vs BNS 184: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section262184
OffenceUsing Government stamp known to have been before usedSame
PunishmentImprisonment of either description for a term which may extend to two years, or fine, or both.Imprisonment of either description for a term which may extend to two years under Section 184 BNS.
FineFine with no fixed limit, alone or with imprisonment.Punishable with fine alone or in addition to imprisonment under Section 184 BNS.
BailBailableSame
CognizanceCognizableSame
CompoundableNon-CompoundableSame
Triable ByAny MagistrateSame

IPC 262 and BNS 184: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 262, IPC 1860

262. Using Government stamp known to have been before used.—Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
BNS 2023 (in force)

Section 184, BNS 2023

Whoever, fraudulently or with intent to cause loss to the Government, uses for any purpose a stamp issued by Government for the purpose of revenue, which he knows to have been before used, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.

Ingredients: IPC 262 vs BNS 184

Under IPC 262
  1. Using for any purpose a stamp issued by Government for the purpose of revenue
  2. Knowing that the stamp has been used before
  3. Acting fraudulently or with intent to cause loss to the Government
Under BNS 184
  1. Use for any purpose of a stamp issued by Government for revenue
  2. Knowledge that such Government stamp has been used before
  3. Fraudulent intention or intent to cause loss to the Government
  4. Punishment of imprisonment of either description for up to two years, or with fine, or with both

What IPC 262 to BNS 184 Means for Pending Cases

For Section 262 IPC (now Section 184 BNS): because Section 184 BNS reproduces Section 262 IPC without alteration, prosecutions for acts after the date of commencement require proving the same elements of knowledge and fraudulent purpose.

FAQs: IPC 262 to BNS 184

What changed when Section 262 IPC became Section 184 BNS?▼

Only the section number. Section 184 BNS repeats the title and the text of Section 262 IPC without change, and the punishment remains imprisonment of either description for up to two years, or with fine, or with both.

Where does Section 262 IPC sit in the BNS?▼

In Section 184 BNS, under Chapter X, Of Offences Relating to Coin, Currency-Notes, Bank-Notes, and Government Stamps.

Does Section 262 IPC or Section 184 BNS apply to an act done before 1 July 2024?▼

Section 262 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 262 IPC. Section 184 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 ·