Effacing Writing From Substance Bearing Government Stamp, or Removing From Document a Stamp Used for It, With Intent to Cause Loss to Government
Section 183 punishes fraudulently, or with intent to cause loss to the Government, removing or
effacing from any substance bearing a Government revenue stamp any writing or document for which
the stamp has been used, or removing from any writing or document a stamp used for it, so that the
stamp can be reused for a different writing or document, with imprisonment of either description
up to three years, or fine, or both.
Please note: This page reflects our understanding of the law as of the date it was
last reviewed. Parliament, the State Legislatures, and the courts continue to amend and interpret
this law, and this page may not yet reflect the most recent change. Please verify the current text
of the law independently, and consult a licensed advocate for advice on your own matter, before
relying on this page.
Corresponding Provision Under Prior Law
Verified against the National Crime Records Bureau's official BNS–IPC concordance (Sankalan
Portal), which maps Section 183 to old IPC Section 261, and cross-checked directly against the bare
text of both Acts, found to be word-for-word identical.
BNS section
IPC, 1860 equivalent
Category
183
261
Exact
Quick Reference
Per the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023: punishable with imprisonment for 3 years, or fine, or both — cognizable, bailable, and triable by a Magistrate of the first class. Not compoundable: Section 183 appears in neither compounding table of Section 359 of the Bharatiya Nagarik Suraksha Sanhita, 2023. In the First Schedule, “Magistrate of the first class” does not include Executive Magistrates (Explanatory Note (2)).
Statutory Text (Verbatim)
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: Bharatiya Nyaya Sanhita, 2023 (Act No. 45 of 2023), as published in the Gazette of India Extraordinary.
Explanation & Illustration (Lexovia's Commentary — Not Statutory Text)
Effacing/removing a used Government stamp to reuse it, with intent to cause loss to Government
Explanation (Lexovia's Commentary)
This section targets a specific form of revenue-stamp fraud: taking a stamp that has already been
used on one document and detaching or effacing the marks tying it to that document, so the same
stamp can be reused on a different writing or document without paying for a fresh one. It requires
fraudulent intent or a specific intent to cause loss to the Government.
Illustration (Lexovia's Own Example)
A person carefully peels a used revenue stamp off an old agreement, intending to affix it to a new
agreement to avoid paying stamp duty again. This falls within Section 183.
Section 184 (Using Government stamp known to have been before used). (Shown as a plain reference
for now; once the site exists this becomes a direct link.)
FAQs
Does this section require intent to defraud the Government specifically?
Yes. The conduct must be done fraudulently, or with intent to cause loss to the Government.
What is the maximum punishment under this section?
Imprisonment of either description up to three years, or fine, or both.
Has this provision changed from the old law?
No. It is word-for-word identical to old IPC Section 261.
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