The IPC 1860 was replaced by the BNS 2023 (in force 2024-07-01); no verified section mapping on file for Section 118 — confirm the corresponding provision (savings: Section 358, BNS 2023).
Whoever intending to facilitate or knowing it to be likely that be will thereby facilitate the commission of an offence punishable with death or imprisonment for life, [Voluntarily conceals by any act or omission or by the use of encryption or any other information hiding tool, the existence of a design] to commit such offence or makes any representation which he knows to be false respecting such design, If offence be committed--if offence be not committed - shall, if that offence be committed, be punished with imprisonment of either description for a term which may extend to seven years, or, if the offence be not committed, with imprisonment of either description, for a term which may extend to three years; and in either case shall also be liable to fine. Illustration A, knowing that dacoity is about to be committed at B, falsely informs the Magistrate that a dacoity is about to be committed at C, a place in an opposite direction, and thereby misleads the Magistrate with intent to facilitate the commission of the offence. The dacoity is committed at B in pursuance of the design. A is punishable under this section. CLASSIFICATION OF OFFENCE Para I Punishment--Imprisonment for 7 years and fine--According as offence abetted is cognizable or non-cognizable--Non-bailable--Triable by Court by which offence abetted is triable--Non-compoundable. Para II Punishment--Imprisonment for 3 years and fine--According as offence abetted is cognizable or non-cognizable--Bailable--Triable by Court by which offence abetted is triable--Non-compoundable. Substituted by Act 10 of 2009 (w.e.f. 27/10/2009)