Bharatiya Nyaya Sanhita, 2023 · Chapter X: Of Offences Relating to Coin, Currency-Notes, Bank-Notes, and Government Stamps
Section 183: Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government
In plain words
Fraudulently removing writing from a government revenue stamp, or removing a used stamp from a document so it can be reused, to cause loss to the government, is punishable with up to three years in prison, or a fine, or both.
A simplified explanation, prepared with AI assistance from the official text below and checked automatically against it for numbers and cross-references. The official text is the law and prevails over this summary. Not legal advice.
Official 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
Corresponding sections were matched by comparing the wording of both official texts, and for the IPC and BNS, also against a published correspondence table. Wording, punishments and structure often changed, so read both sections before relying on the match.
Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 25 August 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.
Supreme Court judgments citing the section 183
No Supreme Court judgment in our database cites this section yet.