IPC 476 vs BNS 476
● Retained in BNSCounterfeiting government stamps with intent to defraud
Section 476 of the Indian Penal Code, 1860, deals with counterfeiting or possessing government stamps specifically with the intent to defraud. This section addresses deliberate fraudulent acts targeting government-issued instruments, emphasizing the protection of public revenue and official processes.
Key points:
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Applies when a person counterfeits, alters, or possesses government stamps knowing they are forged and intends to defraud.
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Punishment: Imprisonment up to 7 years, and fine, reflecting the gravity of the offence.
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Protects government authority, public revenue, and trust in official instruments.
For example, producing or using fake revenue stamps to evade taxes constitutes an offence under IPC 476. This provision ensures strict deterrence against fraudulent acts compromising government instruments and financial integrity.
Counterfeiting government stamps with intent to defraud
Section 476 of the Bharatiya Nyaya Sanhita, 2023, mirrors IPC 476, punishing acts where a person counterfeits, alters, or possesses government stamps with intent to defraud. This provision safeguards public revenue and official instruments from fraudulent misuse.
Key points:
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Covers counterfeiting or using government stamps knowing they are forged with intent to defraud.
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Punishment: Imprisonment up to 7 years, and fine, same as IPC.
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Ensures accountability for acts that compromise government authority and financial trust.
For instance, using forged postage or revenue stamps for financial gain falls under BNS 476. This aligns with IPC 476 to protect governmental instruments and prevent revenue loss due to counterfeiting.
What changed?
This provision was carried over to the Bharatiya Nyaya Sanhita with substantially the same wording — the section was renumbered from IPC IPC 476 to BNS BNS 476.