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
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Section 1 · Short title, commencement and application.Section 2 · Definitions.Section 3 · General explanations.Section 4 · Punishments.Section 5 · Commutation of sentence.Section 6 · Fractions of terms of punishment.Section 7 · Sentence may be (in certain cases of imprisonment) wholly or partly rigorous or simple.Section 8 · Amount of fine, liability in default of payment of fine, etc.India Code, Government of India. Text fetched 09 Oct 2026. Source metadata reports last modification: 2025-11-07. Check the linked official text and subsequent notifications when applying a provision.