IPC 40→BNS 2(24)

IPC 40 to BNS 2(24): “Offence”

Section 40 IPC (1860) replaced by Section 2(24) BNS (2023)

View IPC Section 40 →View BNS Section 2(24) →

IPC 40 to BNS 2(24) at a Glance

Section 40 IPC (“Offence”) is now Section 2(24) BNS, in force from 1 July 2024. What changed is set out below.

What Changed From IPC 40 to BNS 2(24)?

Section 2(24) BNS keeps the three-part scheme and writes it as a general rule followed by two sub-clauses, a and b, in place of three paragraphs. It says means in place of denotes and Sanhita in place of Code. Sub-clause a names Chapter III and a list of sections, and gives the wider meaning that includes a special law or local law. Sub-clause b names sub-section 1 of section 189 and sections 211, 212, 238, 239, 249 and 253 and sub-section 1 of section 329, and keeps the six months test, now worded six months or more and an act punishable in place of a thing punishable. The section numbers are the BNS ones, and there is no reference to a Chapter VA. It is now clause 24 of the definitions section, in place of a section of its own.

IPC 40 vs BNS 2(24): Comparison Table

AspectIPC 1860 (repealed)BNS 2023 (in force)
Section402(24)
Offence“Offence”Same
PunishmentNone. Section 40 IPC creates no offence.None. Section 2(24) BNS creates no offence.
FineNone.Same
BailNon-BailableSame
CognizanceNon-CognizableSame
CompoundableNon-CompoundableSame

IPC 40 and BNS 2(24): Bare Act Text Side by Side

IPC 1860 (repealed)

Section 40, IPC 1860

40. “Offence”.—Except in the Chapters and sections mentioned in clauses 2 and 3 of this section, the word “offence” denotes a thing made punishable by this Code. In Chapter IV, Chapter VA and in the following sections, namely, sections 64, 65, 66, 67, 71, 109, 110, 112, 114, 115, 116, 117, 118, 119 and 120, 187, 194, 195, 203, 211, 213, 214, 221, 222, 223, 224, 225, 327, 328, 329, 330, 331, 347, 348, 388, 389 and 445, the word “offence” denotes a thing punishable under this Code, or under any special or local law as hereinafter defined. And in sections 141, 176, 177, 201, 202, 212, 216 and 441, the word “offence” has the same meaning when the thing punishable under the special or local law is punishable under such law with imprisonment for a term of six months or upwards, whether with or without fine.
BNS 2023 (in force)

Section 2(24), BNS 2023

(24) “offence”.—Except in the Chapters and sections mentioned in sub-clauses (a) and (b), the word “offence” means a thing made punishable by this Sanhita, but–– (a) in Chapter III and in the following sections, namely, sub-sections (2), (3), (4) and (5) of section 8, sections 9, 49, 50, 52, 54, 55, 56, 57, 58, 59, 60, 61, 119, 120, 123, sub-sections (7) and (8) of section 127, 222, 230, 231, 240, 248, 250, 251, 259, 260, 261, 262, 263, sub-sections (6) and (7) of section 308 and sub-section (2) of section 330, the word “offence” means a thing punishable under this Sanhita, or under any special law or local law; and (b) in sub-section (1) of section 189, sections 211, 212, 238, 239, 249, 253 and sub-section (1) of section 329, the word “offence” shall have the same meaning when the act punishable under the special law or local law is punishable under such law with imprisonment for a term of six months or more, whether with or without fine;

Ingredients: IPC 40 vs BNS 2(24)

Under IPC 40
  1. Under clause 1, the word offence denotes a thing made punishable by the Code
  2. Under clause 2, in Chapter IV, Chapter VA and the sections listed there, it also denotes a thing punishable under any special or local law
  3. Under clause 3, in sections 141, 176, 177, 201, 202, 212, 216 and 441, a thing punishable under a special or local law counts only if that law punishes it with imprisonment for a term of six months or upwards, whether with or without fine
Under BNS 2(24)
  1. Except in the Chapters and sections mentioned in sub-clauses (a) and (b), the word offence means a thing made punishable by the Sanhita
  2. Under sub-clause (a), in Chapter III and in the sections listed there, the word offence means a thing punishable under the Sanhita, or under any special law or local law
  3. Under sub-clause (b), in sub-section (1) of Section 189, Sections 211, 212, 238, 239, 249, 253 and sub-section (1) of Section 329 BNS, an act punishable under a special law or local law counts when punishable under such law with imprisonment for a term of six months or more, whether with or without fine

What IPC 40 to BNS 2(24) Means for Pending Cases

For Section 40 IPC (now Section 2(24) BNS): the scheme is the same: a general meaning, then two exceptions that reach special law and local law in listed provisions. The lists now name BNS sections, and Chapter III takes the place of Chapter IV.

FAQs: IPC 40 to BNS 2(24)

Did the meaning of offence change when Section 40 IPC became Section 2(24) BNS?▼

Not in scheme. Section 2(24) BNS keeps a general meaning and two exceptions that reach special law and local law. The lists now name BNS sections, and the six months test now reads six months or more.

Where does Section 40 IPC sit in the BNS?▼

In Section 2 BNS, the definitions section, as clause 24, headed offence.

Does Section 40 IPC or Section 2(24) BNS apply to an act done before 1 July 2024?▼

Section 40 IPC. Section 358 BNS repealed the IPC from 1 July 2024 but saves any liability already incurred under it, so an act done before that date is still dealt with under Section 40 IPC. Section 2(24) BNS governs acts done on or after 1 July 2024.

Disclaimer: This comparison is for informational purposes only. The new criminal laws came into effect on 1 July 2024. Consult a qualified advocate for legal advice.

Sources: Indian Penal Code, 1860 · Bharatiya Nyaya Sanhita, 2023 · Last updated: 16 Oct 2026 ·