Section 261
The text of the Indian Penal Code, 1860 is not held here: India Code has no complete official copy of it. The section that replaced it is below.
Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Check against the official text before relying on it.
Replaced by
The Bharatiya Nyaya Sanhita, 2023, 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.
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
Pair from: BPR&D correspondence tables (bprd.mha.gov.in; A. K. Yadav, CAPT Bhopal)