IPC Section 40: Definition of Offence and BNS Section 2(24)
Section 40 of the Indian Penal Code, 1860 explains what the word offence means in different parts of the Code. The general meaning is narrow, but specified provisions extend it to acts punishable under special or local laws. The corresponding current definition appears in Section 2(24) of the Bharatiya Nyaya Sanhita, 2023.
1. IPC Section 40: statutory definition
Section 40 contains three parts. Its substance is reproduced below, including the specified chapters and sections.
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.
Second clause - offences under special and local laws
In Chapter IV, Chapter VA and in sections 64, 65, 66, 67, 71, 109, 110, 112, 114, 115, 116, 117, 118, 119, 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 the IPC or under any special or local law as defined in the Code.
Third clause - six-month threshold
In sections 141, 176, 177, 201, 202, 212, 216 and 441, the word "offence" also covers an act punishable under a special or local law where that law provides imprisonment for a term of six months or upwards, with or without a fine.
2. How the three-part definition operates
| Category | Meaning of offence | Key condition |
|---|---|---|
| Ordinary IPC provisions | Conduct made punishable by the IPC itself | No automatic extension to every special or local law |
| Specified IPC chapters and sections in clause two | Conduct punishable under the IPC or a special or local law | Only the enumerated provisions receive this broader meaning |
| Specified IPC sections in clause three | Also includes qualifying special-law or local-law offences | Imprisonment of at least six months must be provided by that law |
The six-month test concerns the punishment prescribed by the special or local law, not the actual sentence imposed in a particular case. The statutory context must still be checked before applying a definition.
3. Current law: BNS Section 2(24)
The BNS carries forward the structured definition of "offence" in Section 2(24), with updated cross-references. Under its general rule, an offence means a thing made punishable by the BNS, except for two expressly listed categories.
BNS Section 2(24)(a): broader category
For Chapter III and these provisions, offence also includes a thing punishable under any special or local law:
Section 8(2), (3), (4) and (5); sections 9, 49, 50, 52, 54, 55, 56, 57, 58, 59, 60, 61, 119, 120, 123; section 127(7) and (8); sections 222, 230, 231, 240, 248, 250, 251, 259, 260, 261, 262, 263; section 308(6) and (7); and section 330(2).
BNS Section 2(24)(b): restricted category
For Section 189(1), sections 211, 212, 238, 239, 249, 253 and Section 329(1), the definition extends to a special or local law only where the conduct is punishable under that law with imprisonment for six months or more, whether or not a fine is also prescribed.
The BNS definition must be applied using its own chapter and section references, not the older IPC numbering.
4. Special law and local law: meaning
Under BNS Section 2(31), a special law is a law applicable to a particular subject. Under BNS Section 2(18), a local law is a law applicable only to a particular part of India. These expressions help determine whether the expanded definition of offence applies.
Examples of statutes dealing with particular subjects include laws governing narcotic drugs, corruption and certain economic offences. Whether a particular contravention qualifies must be assessed against the precise penal provision and the BNS clause being applied.
5. Practical illustrations
- Ordinary criminal offence: An act expressly punishable under a substantive BNS provision ordinarily falls within the general definition.
- Special-law offence under an enumerated provision: Where BNS Section 2(24)(a) applies, the statutory expression may include a punishable act under a special law even though the BNS does not itself prescribe that offence.
- Restricted extension: For a provision listed in BNS Section 2(24)(b), a special-law contravention punishable only by a fine will not satisfy the six-month imprisonment threshold.
- Non-criminal breach: A mere contractual breach or civil wrong is not automatically an offence; a law must make the conduct punishable.
6. Why this definition matters
Whether an act qualifies as an "offence" can affect the reach of general exceptions, abetment-related provisions and other statutory rules that use the defined expression. Because the definition is context-specific, reading only its opening sentence can lead to an incorrect conclusion about a special-law violation.
Section 40 is a definition, not a separate offence: it does not prescribe imprisonment or a fine by itself. Criminal liability and punishment depend on the substantive penal provision and the facts proved.
7. Official legal sources
- Indian Penal Code, 1860 - India Code (historical statute; see Section 40).
- Bharatiya Nyaya Sanhita, 2023 - India Code (Section 2(24) and related definitions).
- Ministry of Home Affairs - New Criminal Laws (government resources and commencement information).
Frequently asked questions
What is an offence under IPC Section 40?
Ordinarily, it means a thing made punishable by the Indian Penal Code. Specified chapters and sections also include offences punishable under special or local laws, subject to the statutory conditions.
What is the equivalent provision under the BNS?
Section 2(24) of the Bharatiya Nyaya Sanhita, 2023 defines offence and sets out two groups of exceptions for special and local laws.
Does IPC Section 40 create a separate punishable offence?
No. It is an interpretation provision. Punishment must arise from a substantive offence provision in the applicable law.
Does every special-law violation qualify under the definition?
No. Coverage depends on the chapter or section using the word offence. For the restricted category, the special or local law must provide imprisonment of six months or more, with or without a fine.
Does the IPC still apply after 1 July 2024?
The BNS generally governs offences committed from 1 July 2024, while the IPC remains relevant to earlier conduct and saved proceedings, subject to the repeal and savings provisions.
Legal note: This article explains statutory language for general information. For any pending case, check the version of the applicable law, the date of the alleged act and the precise offence provision.