IPC 263→BNS 185

IPC 263 to BNS 185: Erasure of mark denoting that stamp has been used

Section 263 IPC (1860) replaced by Section 185 BNS (2023)

View IPC Section 263 →View BNS Section 185 →

IPC 263 to BNS 185 at a Glance

Section 263 IPC (Erasure of mark denoting that stamp has been used) is now Section 185 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 263 to BNS 185?

Section 263 IPC is now Section 185 BNS, with identical wording, heading and punishment.

IPC 263 vs BNS 185: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section263185
OffenceErasure of mark denoting that stamp has been usedSame
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 263 IPC and Section 185 BNS.
FineFine with no fixed limit, alone or with imprisonment.Punishable with fine alone or in addition to imprisonment under both Section 263 IPC and Section 185 BNS.
BailBailableSame
CognizanceCognizableSame
CompoundableNon-CompoundableSame
Triable ByMagistrate of the first classSame

IPC 263 and BNS 185: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 263, IPC 1860

263. Erasure of mark denoting that stamp has been used.—Whoever, fraudulently or with intent to cause loss to Government, erases or removes from a stamp issued by Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, 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 185, BNS 2023

Whoever, fraudulently or with intent to cause loss to Government, erases or removes from a stamp issued by Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, 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 263 vs BNS 185

Under IPC 263
  1. Erasing or removing from a stamp issued by Government for revenue any mark put or impressed on it to denote prior use
  2. Or knowingly possessing, selling, or disposing of any such stamp from which the mark denoting prior use has been erased or removed
  3. Or selling or disposing of any stamp known to have been used
  4. Acting fraudulently or with intent to cause loss to Government
Under BNS 185
  1. Erasing or removing from a Government revenue stamp any mark denoting that it has been used
  2. Knowingly possessing, selling, or disposing of a stamp from which such mark has been removed
  3. Selling or disposing of any revenue stamp known to have been used
  4. Fraudulent intent or intent to cause loss to Government
  5. Punishment of imprisonment of either description for up to three years, or with fine, or with both

What IPC 263 to BNS 185 Means for Pending Cases

For Section 263 IPC (now Section 185 BNS): because Section 185 BNS carries forward Section 263 IPC unchanged, fresh charges framed after the commencement date follow the established elements of erasure, knowing possession or sale, and fraudulent intent.

FAQs: IPC 263 to BNS 185

What changed when Section 263 IPC became Section 185 BNS?▼

Only the section number. Section 185 BNS repeats the title and the text of Section 263 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 263 IPC sit in the BNS?▼

In Section 185 BNS, in Chapter X, Of Offences Relating to Coin, Currency-Notes, Bank-Notes, and Government Stamps.

Does Section 263 IPC or Section 185 BNS apply to an act done before 1 July 2024?▼

Section 263 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 263 IPC. Section 185 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 ·