Section 183 in THE BHARATIYA NYAYA SANHITA, 2023 – BNS

Effacing
writing from
substance
bearing
Government
stamp, or
removing from
document a
stamp used for
it, with intent
to cause loss to
Government

183. 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.