IPC 263A→BNS 186

IPC 263A to BNS 186: Prohibition of fictitious stamps

Section 263A IPC (1860) replaced by Section 186 BNS (2023)

View IPC Section 263A →View BNS Section 186 →

IPC 263A to BNS 186 at a Glance

Section 263A IPC (Prohibition of fictitious stamps) is now Section 186 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 263A to BNS 186?

Section 263A IPC is now Section 186 BNS. The prohibition of fictitious stamps, the forfeiture provision and the fine of two hundred rupees remain unchanged, while the fourth sub-section updates cross-references and omits obsolete colonial references to Her Majesty's dominions.

IPC 263A vs BNS 186: Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section263A186
OffenceProhibition of fictitious stampsSame
PunishmentNone. The section prescribes fine only.No imprisonment is prescribed under Section 186 BNS.
FineFine which may extend to two hundred rupees.Punishable with fine extending to two hundred rupees under Section 186 BNS.
BailBailableSame
CognizanceCognizableSame
CompoundableNon-CompoundableSame
Triable ByAny MagistrateSame

IPC 263A and BNS 186: Bare Act Text Side by Side

IPC 1860 (repealed)

Section 263A, IPC 1860

263A. Prohibition of fictitious stamps (1) Whoever— (a) makes, knowingly utters, deals in or sells any fictitious stamp, or knowingly uses for any postal purpose any fictitious stamp, or (b) has in his possession, without lawful excuse, any fictitious stamp, or (c) makes or, without lawful excuse, has in his possession any die, plate, instrument or materials for making any fictitious stamp, shall be punished with fine which may extend to two hundred rupees. (2) Any such stamp, die, plate, instrument or materials in the possession of any person for making any fictitious stamp may be seized and, if seized, shall be forfeited. (3) In this section "fictitious stamp" means any stamp falsely purporting to be issued by Government for the purpose of denoting a rate of postage, or any facsimile or imitation or representation, whether on paper or otherwise, of any stamp issued by Government for that purpose. (4) In this section and also in sections 255 to 263, both inclusive, the word "Government", when used in connection with, or in reference to, any stamp issued for the purpose of denoting a rate of postage, shall, notwithstanding anything in section 17, be deemed to include the person or persons authorized by law to administer executive Government in any part of India, and also in any part of Her Majesty's dominions or in any foreign country.
BNS 2023 (in force)

Section 186, BNS 2023

(1) Whoever— (a) makes, knowingly utters, deals in or sells any fictitious stamp, or knowingly uses for any postal purpose any fictitious stamp; or (b) has in his possession, without lawful excuse, any fictitious stamp; or (c) makes or, without lawful excuse, has in his possession any die, plate, instrument or materials for making any fictitious stamp, shall be punished with fine which may extend to two hundred rupees. (2) Any such stamp, die, plate, instrument or materials in the possession of any person for making any fictitious stamp may be seized and, if seized shall be forfeited. (3) In this section “fictitious stamp” means any stamp falsely purporting to be issued by Government for the purpose of denoting a rate of postage, or any facsimile or imitation or representation, whether on paper or otherwise, of any stamp issued by Government for that purpose. (4) In this section and also in sections 178 to 181 (both inclusive), and sections 183 to 185 (both inclusive) the word “Government”, when used in connection with, or in reference to any stamp issued for the purpose of denoting a rate of postage, shall, notwithstanding anything in clause (12) of section 2, be deemed to include the person or persons authorised by law to administer executive Government in any part of India or in any foreign country.

Ingredients: IPC 263A vs BNS 186

Under IPC 263A
  1. Making, knowingly uttering, dealing in, selling, or knowingly using for any postal purpose any fictitious stamp
  2. Or possessing any fictitious stamp without lawful excuse
  3. Or making or possessing without lawful excuse any die, plate, instrument, or materials for making any fictitious stamp
  4. The stamp was a fictitious stamp, that is, one falsely purporting to be issued by Government to denote a rate of postage, or a facsimile, imitation or representation of such a stamp
Under BNS 186
  1. Making, knowingly uttering, dealing in, selling, or knowingly using for postal purposes any fictitious stamp
  2. Possessing any fictitious postage stamp without lawful excuse
  3. Making or possessing without lawful excuse any die, plate, instrument, or materials for making fictitious stamps
  4. Seizure and forfeiture of fictitious stamps and manufacturing equipment
  5. Punishment of fine which may extend to two hundred rupees

What IPC 263A to BNS 186 Means for Pending Cases

For Section 263A IPC (now Section 186 BNS): because Section 186 BNS preserves the offence and the fine up to two hundred rupees while updating cross-references, prosecutions for making, possessing, or uttering fictitious postage stamps after the date of commencement proceed under Section 186 BNS.

FAQs: IPC 263A to BNS 186

What changed when Section 263A IPC became Section 186 BNS?▼

Section 186 BNS retains the substantive prohibition, forfeiture rule, and fine of up to two hundred rupees from Section 263A IPC, while updating internal section references in the fourth sub-section and omitting colonial references to Her Majesty's dominions.

Where does Section 263A IPC sit in the BNS?▼

In Section 186 BNS, in Chapter X, Of Offences Relating to Coin, Currency-Notes, Bank-Notes, and Government Stamps.

Does Section 263A IPC or Section 186 BNS apply to an act done before 1 July 2024?▼

Section 263A 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 263A IPC. Section 186 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 ·