Section 40 IPC: “Offence”

Indian Penal Code, 1860

Section 40 IPC at a Glance

Section 40 IPC defines the term “Offence”. From 1 July 2024 it is replaced by Section 2(24) BNS.

Punishment

None. Section 40 IPC creates no offence.

BNS Equivalent

Section 40 IPC Bare Act Text

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.

Source: Section 40, Indian Penal Code, 1860

Section 40 IPC in Simple Words

Section 40 of the Indian Penal Code (IPC) defines the word offence in three parts. Clause 1 gives the general meaning: a thing made punishable by the Code.

Clause 2 says that in Chapter IV, Chapter VA and a list of named sections, the word also denotes a thing punishable under any special or local law. Clause 3 names eight further sections, in which 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.

The section creates no offence and sets no punishment. It fixes the meaning of a word used in other sections.

Ingredients of Section 40 IPC

Under clause 1, the word offence denotes a thing made punishable by the Code
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
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

Punishment Under Section 40 IPC

Imprisonment

None. Section 40 IPC creates no offence.

Fine

None.

Section 40 IPC is a definition. It has no entry in the First Schedule to the CrPC.

Example of Section 40 IPC

In 2016 in Guwahati, Pranav stole a bicycle, which is a thing made punishable by the Indian Penal Code. Meanwhile, Vivek joined a criminal conspiracy under Chapter VA to commit an act punishable under a special law, and Rohit harboured a fugitive under Section 212 IPC who had committed an act under a local law punishable with imprisonment for six months or upwards. Under the three clauses of Section 40 IPC, each of those three acts is an offence.

When Section 40 IPC Does Not Apply

Section 40 IPC does not treat a wrong under a special or local law as an offence in any provision of the Code that is omitted from both clause 2 and clause 3.
Section 40 IPC does not extend the word offence in sections 141, 176, 177, 201, 202, 212, 216 and 441 to a wrong under a special or local law that carries a maximum imprisonment of less than six months.
Section 40 IPC does not apply to an act or omission that is not made punishable by either the Indian Penal Code or any special or local law.

Section 40 IPC in the BNS

Section 40 IPC is now covered under Section 2(24) BNS.

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.

View detailed comparison (IPC 40 vs BNS 2(24)) →

FAQs on Section 40 IPC

What does Section 40 IPC define?▼

The word offence. In general it denotes a thing made punishable by the Code, except in the Chapters and sections mentioned in clauses 2 and 3.

Under Section 40 IPC, when does offence in the IPC include a thing punishable under a special or local law?▼

In the places named in clause 2 of Section 40 IPC, it denotes a thing punishable under the Code, or under any special or local law. In the places named in clause 3, that holds only when the special or local law punishes the thing with imprisonment for a term of six months or upwards, whether with or without fine.

Which provisions does clause 2 of Section 40 IPC name?▼

Chapter IV, Chapter VA and 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.

Does Section 40 IPC create an offence?▼

No. It fixes the meaning of the word offence and sets no punishment. The sections that use the word carry the punishment.

Where is Section 40 IPC in the Bharatiya Nyaya Sanhita?▼

In Section 2(24) BNS, as a general rule with two sub-clauses, a and b, in place of three paragraphs.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

Sources: Bare Act Text, Indian Penal Code, 1860 · Last updated: 16 Oct 2026 ·