The IPC 1860 was replaced by the BNS 2023 (in force 2024-07-01); no verified section mapping on file for Section 261 — confirm the corresponding provision (savings: Section 358, BNS 2023).
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. CLASSIFICATION OF OFFENCE Punishment--Imprisonment for 3 years, or fine, or both--Cognizable--Bailable--Triable by Magistrate of the first class--Non-compoundable.