IPC 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

Statutory text

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.

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