IPC § 263 · Indian Penal Code, 1860 · Repealed on 1 July 2024
Section 263 IPC — Erasure of mark denoting that stamp has been used
Replaced from 1 July 2024 by BNS 185 of the Bharatiya Nyaya Sanhita, 2023. Offences committed on or before 30 June 2024 are still charged under the IPC.
The law now: BNS 185 — Erasure of mark denoting that stamp has been used
Whoever, fraudulently or with intent to cause loss to Government, erases or removes from a stamp issued by Government for the purpose of revenue, any mark, put or impressed upon such stamp for the purpose of denoting that the same has been used, or knowingly has in his possession or sells or disposes of any such stamp from which such mark has been erased or removed, or sells or disposes of any such stamp which he knows to have been used, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.
Source: India Code (indiacode.gov.in). The Gazette of India is the authoritative text. BNS 185 in full