The IPC 1860 was replaced by the BNS 2023 (in force 2024-07-01); no verified section mapping on file for Section 260 — confirm the corresponding provision (savings: Section 358, BNS 2023).
Whoever uses as genuine any stamp, knowing it to be counterfeit of any stamp issued by Government for the purpose of revenue, shall be punished with imprisonment of either description for a term which may extend to seven years, or with fine, or with both. CLASSIFICATION OF OFFENCE Punishment--Imprisonment for 7 years, or fine, or both--Cognizable--Bailable--Triable by Magistrate of the first class--Non-compoundable.