IPC Section 261: 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 · Chapter 12: Offences relating to coin and Government Stamps
Repealed on 1 July 2024 and replaced by the Bharatiya Nyaya Sanhita, 2023 (BNS).
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.
CLASSIFICATION OF OFFENCE
Punishment-Imprisonment for 3 years, or fine, or both-Cognizable-Bailable-Triable by Magistrate of the first class-Non-compoundable.
Bare act text for reference, current to 30 June 2024. It is not legal advice; check the official gazette for authoritative text.
Other sections in this chapter
- 230. Coin defined
- 231. Counterfeiting coin
- 232. Counterfeiting Indian coin
- 233. Making or selling instrument for counterfeiting coin
- 234. Making or selling instrument for counterfeiting Indian coin
- 235. Possession of instrument, or material for the purpose of using the same for counterfeiting coin
- 236. Abetting in India the counterfeiting out of India of coin
- 237. Import or export of counterfeit coin
- 238. Import or export of counterfeits of the India coin
- 239. Delivery of coin, possessed with knowledge that it is counterfeit
- 240. Delivery of Indian coin, possessed with knowledge that it is counterfeit
- 241. Delivery of coin as genuine, which, when first possessed, the deliverer did not know to be counterfeit
- 242. Possession of counterfeit coin by person who knew it to be counterfeit when he became possessed thereof
- 243. Possession of Indian coin by person who knew it to be counterfeit when he became possessed thereof
- 244. Person employed in mint causing coin to be of different weight or composition from that fixed by law
- 245. Unlawfully taking coining instrument from mint
- 246. Fraudulently or dishonestly diminishing weight or altering composition of coin
- 247. Fraudulently or dishonestly diminishing weight or altering composition of Indian coin
- 248. Altering appearance of coin with intent that it shall pass as coin of different description
- 249. Altering appearance of Indian coin with intent that it shall pass as coin of different description
- 250. Delivery of coin, possessed with knowledge that it is altered
- 251. Delivery of Indian coin, possessed with knowledge that it is altered
- 252. Possession of coin by person who knew it to be altered when he became possessed thereof
- 253. Possession of Indian coin by person who knew it to be altered when he became possessed thereof
- 254. Delivery of coin as genuine, which, when first possessed, the deliverer did not know to be altered
- 255. Counterfeiting Government stamp
- 256. Having possession of instrument or material for counterfeiting Government stamp
- 257. Making or selling instrument for counterfeiting Government stamp
- 259. Having possession of counterfeit Government stamp
- 260. Using as genuine a Government stamp known to be a counterfeit
- 262. Using Government stamp known to have been before used
- 263. Erasure of mark denoting that stamp has been used
- 263A. Prohibition of fictitious stamps