LawDadi legal and tax information
Indian criminal law | Updated 29 October 2026

IPC Section 203 and BNS Section 240: Giving False Information About an Offence

Meaning, legal requirements, punishment, procedural classification and the transition from the Indian Penal Code to the Bharatiya Nyaya Sanhita.

Current law: For conduct governed by the criminal law in force from 1 July 2024, the corresponding provision is Section 240 of the Bharatiya Nyaya Sanhita, 2023 (BNS). Section 203 of the Indian Penal Code, 1860 (IPC) remains relevant to earlier conduct, subject to repeal, savings and transitional provisions.

What is IPC Section 203?

Section 203 of the Indian Penal Code punished a person who, knowing or having reason to believe that an offence had been committed, gave information about that offence which the person knew or believed to be false. The provision addressed deliberate misinformation concerning an offence, rather than a mere mistake or an honestly held belief.

Current provision: BNS Section 240

Section 240 of the Bharatiya Nyaya Sanhita, 2023, titled Giving false information respecting an offence committed, substantially carries forward the rule in IPC Section 203. It applies where a person knows or has reason to believe that an offence has been committed and supplies information about it which that person knows or believes is false.

The statutory punishment is imprisonment of either description for a term extending to two years, or fine, or both. The provision does not specify a fixed maximum amount of fine.

Essential ingredients of the offence

Punishment and classification under current law

ParticularBNS Section 240
Maximum imprisonmentTwo years, of either description
FineFine, or imprisonment and fine
CognizabilityNon-cognizable
BailBailable
Court competent to tryAny Magistrate (judicial)

Procedural classification is drawn from the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS).

Meaning of key legal terms

Knowing or having reason to believe

The law requires awareness, or sufficient reason to believe, that an offence was committed. A mere unsupported suspicion is not necessarily enough.

Information known or believed to be false

The person must know or believe the information is false. An inadvertent error, without the required knowledge or belief, does not by itself satisfy this element.

Non-cognizable and bailable

For a non-cognizable offence, the police ordinarily cannot arrest without a warrant solely on that classification and investigation is subject to the applicable BNSS requirements. In a bailable offence, bail is available as a statutory right when the applicable conditions are met.

Explanation covering specified offences committed outside India

The explanation attached to BNS Section 240 also applies to Sections 238 and 239. For these provisions, the term offence includes certain acts committed outside India that would, if committed in India, be punishable under specified BNS provisions. These include Section 103 (punishment for murder), Section 105 (culpable homicide not amounting to murder), Section 307 (theft after preparation for causing death, hurt or restraint), specified robbery and dacoity provisions in Sections 309 to 312, specified mischief offences in Section 326, and specified house-breaking or house-trespass offences in Sections 331 and 332.

The precise statutory list is: Sections 103, 105 and 307; Section 309(2), (3) and (4); Section 310(2), (3), (4) and (5); Sections 311 and 312; Section 326(f) and (g); Section 331(4), (6), (7) and (8); and Section 332(a) and (b).

Under the former IPC Section 203 explanation, the corresponding IPC references were Sections 302, 304, 382, 392, 393, 394, 395, 396, 397, 398, 399, 402, 435, 436, 449, 450, 457, 458, 459 and 460.

Practical example

A person who knows that a theft has occurred deliberately tells investigators that it occurred at a different location, while believing that account to be false. Depending on the evidence and circumstances, such conduct may attract Section 240. Conversely, an honest but mistaken description is not enough merely because it proves inaccurate.

Difference between related offences

Former IPCCurrent BNSSubject
201238Disappearance of evidence or false information intended to screen an offender
202239Intentional failure to provide information where legally bound to do so
203240Knowingly or believed-false information about a committed offence
204241Destruction or concealment of documents or electronic records to prevent their use as evidence

Frequently asked questions

Is IPC Section 203 still applicable?

The IPC was replaced by the BNS from 1 July 2024. IPC Section 203 may still matter in proceedings concerning acts committed before that date, subject to the applicable savings and transition rules.

What is the new BNS section corresponding to IPC 203?

Section 240 of the Bharatiya Nyaya Sanhita, 2023.

Is an offence under BNS Section 240 bailable?

Yes. It is classified as bailable and non-cognizable under the BNSS First Schedule.

Can a mistaken report automatically result in conviction?

No. The statutory knowledge or belief that the information is false must be established, along with the other ingredients of the offence.

Official legal sources

This article provides general legal information and is not a substitute for advice based on the facts of a particular case.