Section 260 IPC: Using as genuine a Government stamp known to be counterfeit

Indian Penal Code, 1860

Section 260 IPC at a Glance

Section 260 IPC deals with using as genuine a Government stamp known to be counterfeit. It is bailable and cognizable, triable by Magistrate of the first class; from 1 July 2024 it is replaced by Section 179 BNS.

Punishment

Imprisonment of either description for a term which may extend to seven years, or fine, or both.

Bailable ⓘCognizable ⓘNon-Compoundable ⓘ🏛️ Magistrate of the first class ⓘ
BNS Equivalent

Section 179 →

Section 260 IPC Bare Act Text

260. Using as genuine a Government stamp known to be counterfeit

Whoever uses as genuine any stamp, knowing it to be a counterfeit of any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both.

Source: Section 260, Indian Penal Code, 1860

Section 260 IPC in Simple Words

Section 260 of the Indian Penal Code (IPC) punishes using as genuine any stamp known to be a counterfeit of any stamp issued by Government for the purpose of revenue.

The punishment is imprisonment of either description for up to seven years, or fine, or both.

Under the First Schedule to the Code of Criminal Procedure, the offence is cognizable, bailable, and triable by a Magistrate of the first class.

Ingredients of Section 260 IPC

  • The stamp was a counterfeit of a stamp issued by Government for the purpose of revenue
  • The accused used that stamp as genuine
  • The accused knew the stamp to be counterfeit at the time of using it

Punishment Under Section 260 IPC

Imprisonment

Imprisonment of either description for a term which may extend to seven years, or fine, or both.

Fine

Fine with no fixed limit, alone or with imprisonment.

Bailable ⓘCognizable ⓘNon-Compoundable ⓘ🏛️ Magistrate of the first class ⓘ

Using as genuine a Government stamp known to be counterfeit is punishable with imprisonment of either description for up to seven years, or with fine, or with both.

Example of Section 260 IPC

In 2020, Vikram borrowed money from a credit society in Nashik and had to execute a formal promissory note bearing a Government revenue stamp. To avoid paying the charge, Vikram obtained an imitation stamp, knowing it to be a counterfeit of a stamp issued by the Government for the purpose of revenue. He attached the counterfeit stamp to the promissory note, signed across it, and handed the note to the lender, using the stamp as genuine. Vikram is punishable under Section 260 IPC.

When Section 260 IPC Does Not Apply

  • Section 260 IPC does not apply when the stamp affixed to a document was an authentic revenue stamp issued by the Government, or was not a counterfeit of a Government revenue stamp.
  • No offence under Section 260 IPC is committed if the person never actually used the counterfeit stamp as a genuine stamp.
  • A person who affixed a counterfeit Government revenue stamp in good faith, without actual knowledge at the time of use that the stamp was counterfeit, is not liable under Section 260 IPC.

Section 260 IPC in the BNS

Section 260 IPC is now covered under Section 179 BNS.

Section 260 IPC penalized using as genuine any stamp known to be a counterfeit of a Government revenue stamp, punishable with imprisonment of either description for up to seven years, or with fine, or with both. Section 179 BNS absorbs this offence into a unified provision covering selling, delivering, buying, receiving, trafficking in, or using as genuine any forged or counterfeit coin, Government stamp, currency-note, or bank-note. Under Section 179 BNS, the mental element extends to knowing or having reason to believe the item is counterfeit. The maximum penalty increases from seven years imprisonment, or fine, or both, to imprisonment for life, or imprisonment of either description for up to ten years, and fine.

View detailed comparison (IPC 260 vs BNS 179) →

FAQs on Section 260 IPC

What does Section 260 IPC punish?▼

It punishes using as genuine any stamp knowing it to be a counterfeit of any stamp issued by Government for the purpose of revenue.

What is the punishment under Section 260 IPC?▼

Imprisonment of either description for a term which may extend to seven years, or with fine, or with both.

Is actual knowledge required under Section 260 IPC?▼

Yes. Section 260 IPC specifically requires proof that the person used the stamp knowing it to be a counterfeit of a Government revenue stamp.

How is the offence under Section 260 IPC covered under the Bharatiya Nyaya Sanhita, 2023?▼

Section 179 BNS absorbs using counterfeit stamps into general trafficking and uttering, widening the mental state to reason to believe and increasing the penalty to imprisonment for life, or up to ten years, and fine.

Is Section 260 IPC bailable?▼

Yes. The offence is bailable and cognizable under the First Schedule to the Code of Criminal Procedure.

Which court tries Section 260 IPC?▼

It is triable by a Magistrate of the first class.

Can an offence under Section 260 IPC be compounded?▼

No. Section 260 IPC is not compoundable under Section 320 CrPC.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

Sources: Bare Act Text, Indian Penal Code, 1860 · Last updated: 16 Oct 2026 ·