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SECTION 40 IPC - Indian Penal Code - "Offence"
Last Updated: 01 Apr, 2024
By Advocate Chikirsha Mohanty
In Chapter IV, Chapter VA and in the following sections, namely, sections 64, 65, 66, 67, 71, 109, 110, 112, 114, 115, 116, 117, 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.
In section 40 of the IPC, an offence is defined as any act or failure to act that is punishable under any current law. The term "offence" is a legal term used to describe an act or omission punishable by law.
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Frequently Asked Questions
What is Section 40?
The Income Tax Act, Section 40(a), states that any expense or allowance which would be deductible under Sections 30-38 of the Act will not be allowed in the computation of income under the heading Profits and Gains of Business or Profession where the tax hasn't been deducted or hasn't been deducted after deduction.
What is Section 40 of CRPC?
The question seems to be about section 40 of the Crpc, which is a law that relates to village government and specifically makes liable any duty officer to report to local/district magistrates in respect of any crimes/apprehensions of crimes, such as unnatural deaths, sudden presence/roaming of group miscreants or thugs, etc. 27 Aug 2023
