Section 261 of Indian Penal Code, 1860 – Explained!
The prosecution must prove fraudulent intention or intention to cause loss to the government against the accused. There must be either removal or effacing from any substance bearing any government stamp issued for revenue, any writing or document wherein that stamp has already been used, or removal of stamp from such a writing or document where it has already been used. The purpose of so doing must be to use the same in another writing or document.
The offence under this section is cognizable, non-bailable and non-compoundable, and is triable by magistrate of the first class.