Section 183 BNS: Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
Bharatiya Nyaya Sanhita, 2023
Section 183 BNS at a Glance
Section 183 BNS deals with effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government. It is bailable and cognizable, triable by Magistrate of the first class; it replaced Section 261 IPC on 1 July 2024.
Imprisonment of either description for up to three years under Section 261 IPC and Section 183 BNS.
Section 183 BNS Bare Act Text
183. 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.
Source: Section 183, Bharatiya Nyaya Sanhita, 2023
Section 183 BNS in Simple Words
Section 183 of the Bharatiya Nyaya Sanhita (BNS) deals with two specific acts done fraudulently or with intent to cause loss to the Government in order that a used Government revenue stamp may be reused on a different writing or document. First, it covers removing or effacing from any substance bearing a Government revenue stamp the writing or document for which that stamp was used. Second, it covers removing a used stamp from any writing or document so that the stamp can be used for a different writing or document.
In practice, this section is aimed at protecting public revenue by preventing people from erasing documents on stamped paper or peeling off used revenue stamps to reuse them without paying fresh stamp duty. The prosecution must prove both the physical act of removing or effacing the writing or removing the used stamp for reuse, and a fraudulent intention or an intention to cause loss to the Government.
The offence is punishable with imprisonment of either description for a term which may extend to three years, or with fine, or with both.
Ingredients of Section 183 BNS
- Removing or effacing from any substance bearing a Government revenue stamp the writing or document for which it has been used
- Or removing from any writing or document a used stamp in order that it may be used for a different writing or document
- Fraudulent intention or an intention to cause loss to the Government
- Punishment of imprisonment of either description for up to three years, or with fine, or with both
Punishment Under Section 183 BNS
Imprisonment of either description for up to three years under Section 261 IPC and Section 183 BNS.
Punishable with fine alone or in addition to imprisonment under both Section 261 IPC and Section 183 BNS.
Both Section 261 IPC and Section 183 BNS prescribe imprisonment of either description for up to three years, or fine, or both.
Example of Section 183 BNS
When Section 183 BNS Does Not Apply
- The substance or document did not bear a stamp issued by Government for the purpose of revenue
- There was no removal or effacing of writing from the stamped substance, and no removal of a stamp from a document for which it was used
- The act was done without fraudulent intent and without intent to cause loss to the Government
Section 183 BNS in the IPC (Previous Law)
Section 183 BNS replaces Section 261 IPC from the old criminal code.
Section 261 IPC is now Section 183 BNS, with the same title, the same words and the same punishment.
View IPC Section 261 →FAQs on Section 183 BNS
What does Section 183 BNS punish exactly?▼
It punishes removing or effacing the writing or document from any substance bearing a Government revenue stamp for which that stamp was used, or removing a used stamp from a writing or document, in order that the stamp may be used for a different writing or document, when done fraudulently or with intent to cause loss to the Government.
Under Section 183 BNS, is accidental damage to a stamp covered?▼
No. Section 183 BNS applies only when a person acts fraudulently or with intent to cause loss to the Government and removes or effaces the writing from a stamped substance, or removes a used stamp from a document, so that the stamp may be used for a different writing or document. Accidental damage without dishonest intent or purpose of reuse is not covered.
Does Section 183 BNS apply only to public officers?▼
No, it can apply to any person. The section is not limited to Government employees. If a private person removes or effaces writing on a stamped substance or removes a used stamp for reuse with the required fraudulent intent or intent to cause loss to the Government, the offence is attracted.
Under Section 183 BNS, what is the maximum punishment?▼
The maximum punishment is imprisonment of either description for up to three years, or fine, or both.
Have questions about Section 183 BNS?
Ask NyayGuru for a plain language explanation, punishment details, or how it applies to your situation.
Ask NyayGuru →Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.
Sources: Bare Act Text, Bharatiya Nyaya Sanhita, 2023 · Last updated: 16 Oct 2026 ·