Section 261. Effacing, writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government

This section provides that whoever fraudulently or with intent to cause loss to the Government, or to any person, effaces any writing from any substance bearing a Government stamp, or removes from any document a stamp used for it, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both.