Section 261 IPC: Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
Indian Penal Code, 1860
Section 261 IPC at a Glance
Section 261 IPC 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; from 1 July 2024 it is replaced by Section 183 BNS.
Imprisonment of either description for a term which may extend to three years, or fine, or both.
Section 261 IPC Bare Act Text
261. 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 261, Indian Penal Code, 1860
Section 261 IPC in Simple Words
Section 261 of the Indian Penal Code (IPC) punishes removing or effacing from any substance bearing a Government revenue stamp any writing or document for which the stamp was used, or removing a stamp from a document in order that it may be used for a different document. The act must be done fraudulently or with intent to cause loss to the Government.
The punishment is imprisonment of either description for up to three 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 261 IPC
- Removing or effacing 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 removing 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
- Acting fraudulently or with intent to cause loss to the Government
Punishment Under Section 261 IPC
Imprisonment of either description for a term which may extend to three years, or fine, or both.
Fine with no fixed limit, alone or with imprisonment.
Effacing writing from a substance bearing a Government stamp, or removing a used stamp from a document, with intent to cause loss to Government is punishable with imprisonment of either description for up to three years, or with fine, or with both.
Example of Section 261 IPC
When Section 261 IPC Does Not Apply
- Section 261 IPC does not apply if the paper or document from which writing or a label was removed did not bear a stamp issued by the Government for the purpose of revenue.
- The offence is not made out when no text or document was erased from the stamped material and no used revenue stamp was detached from its original document.
- Detaching a used revenue stamp from an old paper for archival preservation, without any purpose of reusing the stamp on a different writing or document, is outside the scope of Section 261 IPC.
- Accidental obliteration of writing on stamped paper, done without a fraudulent state of mind and without any intent to cause revenue loss to the Government, is not punishable under Section 261 IPC.
Section 261 IPC in the BNS
Section 261 IPC is now covered under Section 183 BNS.
Section 261 IPC is now Section 183 BNS, with the same title, the same words and the same punishment.
View detailed comparison (IPC 261 vs BNS 183) →FAQs on Section 261 IPC
What does Section 261 IPC punish?▼
It punishes fraudulently or with intent to cause loss to the Government removing or effacing writing from a substance bearing a Government revenue stamp, or removing a used stamp from a document so that it may be used for a different document.
What is the punishment under Section 261 IPC?▼
Imprisonment of either description for a term which may extend to three years, or with fine, or with both.
What specific intent is required under Section 261 IPC?▼
The prosecution must prove that the accused acted fraudulently or with the specific intent to cause loss to the Government.
Where is Section 261 IPC placed in the Bharatiya Nyaya Sanhita, 2023?▼
In Section 183 BNS, where the wording, heading, and punishment are identical to Section 261 IPC.
Is Section 261 IPC bailable?▼
Yes. The offence is bailable and cognizable under the First Schedule to the Code of Criminal Procedure.
Which court tries Section 261 IPC?▼
It is triable by a Magistrate of the first class.
Can an offence under Section 261 IPC be compounded?▼
No. Section 261 IPC is not compoundable under Section 320 CrPC.
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Sources: Bare Act Text, Indian Penal Code, 1860 · Last updated: 16 Oct 2026 ·