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SECTION 261 IPC - Indian Penal Code - Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government


Last Updated: 01 Apr, 2024
By Advocate Chikirsha Mohanty


Table of Contents

  1. IPC 261 in Simple Words
  2. IPC Section 261 related FAQs
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.



IPC 261 in Simple Words

According to section 261 of the Indian Penal Code, if someone fraudulently removes or erases a revenue stamp from any substance or document, with the intention to cause loss to the government, they can be punished with imprisonment up to three years, or with a fine, or both.


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Offence : Effacing any writing from a substance bearing a Government stamp, or removing from a document a stamp used for it, with intent to cause a loss to Government


Punishment : 3 Years or Fine or Both


Cognizance : Cognizable


Bail : Bailable


Triable : Magistrate First Class






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Frequently Asked Questions


What is Section 261 of the IPC?

According to Section 261 of the Indian penal code: Whoever fraudulently or intentionally causes loss to the Government removes, effaces, or removes any writings or documents for which a stamp has been used by the Government.


What does Article 261 deal with?

Article 261 of Indian Constitution is about Public acts, records, and judicial procedures. The article states: In all of India, full faith and credit must be accorded to the public acts, records, and judicial procedures of the Union and each State.


What is Section 261 of the Income Tax Act?

261. The Supreme Court will hear any appeal from a judgment of the High Court that was delivered in response to a referral made under section 256, if the High Court certifies the case to be one which is suitable for appeal.


What is CRPC under section 261?

The High Court can give any Magistrate with the same powers as a Magistrate second class the power to summarily try any offence punishable with only a fine or imprisonment of not more than six months, with or without a fine. This includes any attempt or abetment to commit such an offence.