The IPC 1860 was replaced by the BNS 2023 (in force 2024-07-01); no verified section mapping on file for Section 120 — 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 imprisonment, Voluntarily conceals, by any act or illegal omission, 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 the offence be committed, be punished with imprisonment of the description provided for the offence, for a term which may extend to one-fourth, and, if the offence be not committed, to one-eighth, of the longest term of such imprisonment, or with such fine as is provided for the offence, or with both. CLASSIFICATION OF OFFENCE Para I Punishment--Imprisonment extending to a quarter part of the longest term provided for the offence, or fine, or both--According as offence abetted is cognizable or non-cognizable--According as offence abetted is bailable or non-bailable--Triable by Court by which offence abetted is triable--Non-compoundable. Para II Punishment--Imprisonment extending to one-eighth part of the longest term provided for the offence, or fine, or both--According as offence abetted is cognizable or non-cognizable--Bailable--Triable by Court by which offence abetted is triable--Non-compoundable.