SECTION 214 IPC - Indian Penal Code - Offering gift or restoration of property in consideration of screening offender

Whoever gives or causes, or offers or agrees to give or cause, any gratification to any person, or restores or causes the restoration of any property to any person, in consideration of that person’s concealing an offence, or of his screening any person from legal punishment for any offence, or of his not proceeding against any person for the purpose of bringing him to legal punishment;

if a capital offence — shall, if the offence is punishable with death, be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine;

if punishable with imprisonment for life, or with imprisonment — and if the offence is punishable with imprisonment for life or with imprisonment which may extend to ten years, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine;
and if the offence is punishable with imprisonment not extending to ten years, shall be punished with imprisonment of the description provided for the offence for a term which may extend to one-fourth part of the longest term of imprisonment provided for the offence, or with fine, or with both.

IPC 214 in Simple Words

In simple words, Section 214 of the Indian Penal Code states that if someone gives or offers a bribe or restores property to another person to make them conceal an offense, protect someone from legal punishment, or avoid legal proceedings against them, they can face different punishments based on the severity of the offense, ranging from up to seven years of imprisonment and fine for capital offenses to up to three years of imprisonment with or without fine for offenses punishable with life imprisonment or ten years, and one-fourth part of the longest term of imprisonment provided for less serious offenses or fine, or both.