IPC 260 → BNS 182: Using Counterfeit Stamp

Quick Summary: IPC 260 vs BNS 182

The Bharatiya Nyaya Sanhita (BNS) 2023, which came into force on 1 July 2024, has replaced the colonial-era Indian Penal Code (IPC) 1860. Under the new criminal law framework, IPC Section 260 (Using Counterfeit Stamp) is now mapped to BNS Section 182.

What did IPC 260 cover?

IPC 260 dealt with using counterfeit stamp — using as genuine a government stamp known to be counterfeit. Until 30 June 2024, every FIR and criminal trial relating to this offence in India was registered and prosecuted under this provision of the Indian Penal Code 1860.

BNS 182: What changed in the new law?

No major change. From 1 July 2024, all new criminal complaints relating to using counterfeit stamp are filed under BNS Section 182. Cases registered before 1 July 2024 will, however, continue to be tried under the old IPC provisions as per the saving clause of the BNS.

Punishment under BNS 182

Same - Up to 7 years

Practical implications for advocates, police & citizens

• Advocates: While drafting bail applications, vakalatnamas and written statements for offences registered after 1 July 2024, cite BNS 182 instead of IPC 260.
• Police officers: Use BNS 182 as the substantive offence in new FIRs; procedure is governed by the Bharatiya Nagarik Suraksha Sanhita (BNSS).
• Law students & citizens: For competitive exams, judicial services and general awareness, remember the IPC 260 ↔ BNS 182 mapping.