https://www.vlaoffice.com/section-261-ipc-indian-penal-code-effacing-writing-from-substance-bearing-government-stamp-or-removing-from-document-a-stamp-used-for-it-with-intent-to-cause-loss-to-government/
Section 261 IPC (Indian Penal Code): Effacing, writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government.