Section 40 - "offence" in Indian Penal Code, 1860
"offence".
1[40. "Offence"
Except in the2[Chapter and section mentioned in clauses 2 and 3 of this section, the word "offence" denotes a thing made punishable by this Code.
In Chapter IV,3[Chapter VA] and in the following sections, namely, sections4[64, 65, 66,5[67], 71], 109, 110, 112, 114, 115, 116, 117,6[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 words "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.]
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1.Substituted by Act 27 of 1870, section 1, for the original section.
2.Substituted by Act 8 of 1930, section 2 and Schedule I, for "Chapter".
3. Inserted by Act 8 of 1913, section 2.
4. Inserted by Act 8 of 1882, section 1.
5. Inserted by Act 10 of 1886, section 21 (1).
6. Inserted by IT Amendment Act, 2008.