SECTION 40 IPC - Indian Penal Code - "Offence"

Last Updated: 01 Feb, 2024
By Advocate Chikirsha Mohanty


Table of Contents

  1. Description of IPC Section 40

Description of IPC Section 40

According to section 40 of Indian penal code, 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.

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.

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Section 40 of the IPC defines an u201coffenceu201d as any act or omission made punishable by any law for the time being in force. The term u201coffenceu201d is a legal term that refers to an act or omission that is punishable by law.

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What is Section 40?

Section 40(a)(ii) of the Income Tax Act states that any expenditure or allowance which is deductible under Sections 30 to 38 of the Act shall be disallowed in computing the income chargeable under the head Profits and Gains of Business or Profession if the tax has not been deducted at source or after deduction has ... 14 Mar 2023

What is Section 40 of CRPC?

It seems, the question is about section 40 Crpc which relates to village administration and particularly making liable duty officer there to report to local police/ district magistrate in respect of any crime/ apprehension of crime, viz unnatural death, sudden presence / roaming of group of miscreants, thugs etc. 27 Aug 2023