IPC Section 255: Counterfeiting Government Stamps - BNS Section 178
Section 255 of the Indian Penal Code, 1860 punished counterfeiting of Government-issued revenue stamps. For offences committed on or after 1 July 2024, the principal corresponding provision is Section 178 of the Bharatiya Nyaya Sanhita, 2023 (BNS).
What was IPC Section 255?
Former Section 255, Indian Penal Code made it an offence to counterfeit, or knowingly perform any part of the process of counterfeiting, a stamp issued by Government for the purpose of revenue. The punishment was imprisonment for life or imprisonment of either description for a term extending to ten years, and liability to fine.
The statutory Explanation also treated a person as counterfeiting a Government stamp if that person caused a genuine stamp of one denomination to appear to be a genuine stamp of a different denomination. This covered deceptive alteration as well as fabrication.
Current law: BNS Section 178
Section 178 of the Bharatiya Nyaya Sanhita, 2023, titled Counterfeiting coin, Government stamps, currency-notes or bank-notes, prohibits counterfeiting or knowingly performing any part of the counterfeiting process in relation to these specified items.
Explanation (3) to Section 178 expressly states that a person commits the offence of counterfeiting a Government stamp by causing a genuine stamp of one denomination to appear like a genuine stamp of a different denomination. The Government stamp must be one issued for the purpose of revenue; not every privately printed label or stamp is automatically covered.
Under Section 178, punishment is imprisonment for life, or imprisonment of either description for up to ten years, and fine. The punishment range for this conduct remains materially the same as that in former IPC Section 255, although BNS Section 178 covers additional categories of counterfeit items.
Essential ingredients of the offence
- Protected item: A Government-issued stamp for revenue purposes is the subject of the alleged counterfeiting.
- Counterfeiting conduct: The accused counterfeits the stamp or knowingly participates in any part of the counterfeiting process.
- Altered denomination: Making a genuine revenue stamp of one denomination appear genuine as another denomination is expressly included.
- Proof of knowledge: Where participation in a counterfeiting process is alleged, the statutory requirement of knowing participation must be established from the evidence.
Examples of counterfeiting Government stamps
Example 1: A person manufactures imitation Government revenue stamps intended to appear genuine. If the required elements are proved, this may constitute counterfeiting under BNS Section 178.
Example 2: A person deliberately alters a genuine revenue stamp of a lower denomination to make it look like a genuine stamp of a higher denomination. Explanation (3) expressly includes this conduct.
Example 3: A person unknowingly handles a counterfeit revenue stamp without taking part in counterfeiting. Mere innocent handling is not, by itself, proof of knowingly participating in counterfeiting under Section 178; other provisions have their own distinct ingredients.
IPC Section 255 and BNS Section 178 compared
| Question | IPC Section 255 (former) | BNS Section 178 (current) |
|---|---|---|
| Subject | Counterfeiting Government revenue stamps | Counterfeiting coins, Government revenue stamps, currency-notes or bank-notes |
| Altering stamp denomination | Expressly covered by the Explanation | Expressly covered by Explanation (3) |
| Punishment | Life imprisonment or up to 10 years, and fine | Life imprisonment or up to 10 years, and fine |
| Period of application | Earlier offences, subject to savings | Operative from 1 July 2024 |
Related BNS provisions
Section 179: Using as genuine, importing, exporting, selling, delivering or otherwise trafficking in a counterfeit Government stamp, with the required knowledge or reason to believe it is counterfeit. Section 180: Possession of a counterfeit Government stamp with the prescribed knowledge and intention to use it as genuine; its Explanation addresses possession established to be from a lawful source. Section 181: Making or possessing machinery, dies, instruments or materials for counterfeiting, subject to its statutory requirements.
These provisions concern different conduct and should not be treated as interchangeable with the actual counterfeiting offence in Section 178.
Which law applies to offences before 1 July 2024?
Section 358 of the BNS repealed the IPC but includes savings for prior operations, liabilities and proceedings. Article 20(1) of the Constitution protects against retrospective imposition of a greater criminal penalty. Accordingly, the date of the alleged offence and applicable transitional rules must be considered before identifying the governing law.
Official legal references
- Bharatiya Nyaya Sanhita, 2023 - official India Code Act (PDF), Sections 178-181 and 358.
- Government of India - BNS Section 178 text.
- Bureau of Police Research and Development - official comparison of coin and Government stamp offences (PDF).
- India Code - Indian Penal Code, 1860 (historical law).
Frequently asked questions
What is the BNS equivalent of IPC Section 255?
The corresponding current counterfeiting provision is BNS Section 178, particularly Explanation (3) concerning the alteration of a genuine Government revenue stamp to appear as another denomination.
What is the punishment for counterfeiting Government revenue stamps?
BNS Section 178 provides imprisonment for life, or imprisonment of either description for up to ten years, and fine.
Is changing a revenue stamp's denomination counterfeiting?
Yes, deliberately making a genuine Government revenue stamp of one denomination appear to be a genuine stamp of another denomination falls within the express statutory explanation.
General legal information only; application depends on the facts and relevant law. Updated 30 October 2026.