IPC Section 40: “Offence”
Indian Penal Code, 1860 · Chapter 2: General Explanations
Repealed on 1 July 2024 and replaced by the Bharatiya Nyaya Sanhita, 2023 (BNS).
¶1[40. “Offence”.—Except in the 2[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, 3[Chapter VA] and in the following sections, namely, sections 4[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 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.]
¶1. Subs. by Act 27 of 1870, s. 2, for section 40.
¶2. Subs. by Act 8 of 1930, s. 2 and the First Sch., for "Chapter".
¶3. Ins. by Act 8 of 1913, s. 2.
¶4. Ins. by Act 8 of 1882, s. 1.
¶5. Ins. by Act 10 of 1886, s. 21 (1).
¶6. Ins. by Act 10 of 2009, s. 51 (w.e.f. 27-10-2009).
Study: explanations and related material
Now BNS 2(24) (changed). IPC → BNS converterSource: BPR&D BNS–IPC corresponding section table (UP Police, 2024-06-28), p1
Official reference: Delhi District & Sessions Judge: government historical reference — source link checked: 2 October 2026.Recorded edition / snapshot date: 2024-06-30.Mobile-app reference import; the recorded snapshot date is not a fresh legal-currency guarantee. The linked government text is an independent authoritative reference, not certification that this website reproduces the same edition. The source link was checked, not every provision or subsequent amendment. Check commencement notifications, savings and jurisdiction-specific variations separately. Historical code retained for reference; read the repeal/savings provisions in the successor code.
This text is for reference, not legal advice. Consult the official source for the authoritative text.
Other sections in this chapter
- 6. Definitions in the Code to be understood subject to exceptions
- 7. Sense of expression once explained
- 8. Gender
- 9. Number
- 10. “Man”. “Woman”
- 11. “Person”
- 12. “Public”
- 13. [Omitted.]
- 14. “Servant of Government”
- 15. [Repealed.]
- 16. [Repealed.]
- 17. “Government”
- 18. “India”
- 19. “Judge”
- 20. “Court of Justice”
- 21. “Public servant”
- 22. “Moveable property”
- 23. “Wrongful gain”. “Wrongful loss”. Gaining wrongfully/ Losing wrongfully
- 24. “Dishonestly”
- 25. “Fraudulently”
- 26. “Reason to believe”
- 27. Property in possession of wife, clerk or servant
- 28. “Counterfeit”
- 29. “Document”
- 29A. “Electronic record”
- 30. “Valuable security”
- 31. “A will”
- 32. Words referring to acts include illegal omissions
- 33. “Act”. “Omission”
- 34. Acts done by several persons in furtherance of common intention
- 35. When such an act is criminal by reason of its being done with a criminal knowledge or intention
- 36. Effect caused partly by act and partly by omission
- 37. Co-operation by doing one of several acts constituting an offence
- 38. Persons concerned in criminal act may be guilty of different offences
- 39. “Voluntarily”
- 41. “Special law”
- 42. “Local law”
- 43. “Illegal”.“Legally bound to do”
- 44. “Injury”
- 45. “Life”
- 46. “Death”
- 47. “Animal”
- 48. “Vessel”
- 49. “Year”. “Month”
- 50. “Section”
- 51. “Oath”
- 52. “Good faith”
- 52A. “Harbour-“