The IPC 1860 was replaced by the BNS 2023 (in force 2024-07-01); no verified section mapping on file for Section 108A — confirm the corresponding provision (savings: Section 358, BNS 2023).
A person abets an offence within the meaning of this Code who, in India, abets the commission of any act without and beyond India which would constitute an offence if committed in India. Illustration A, in India, instigates B, a foreigner in Goa, to commit a murder in Goa. A is guilty of abetting murder.