The IPC 1860 was replaced by the BNS 2023 (in force 2024-07-01); no verified section mapping on file for Section 40 — confirm the corresponding provision (savings: Section 358, BNS 2023).
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 V A and in the following sections, namely Sections 64, 65, 66, 67, 71, 109, 110, 112, 114, 115, 116, 117, [118, 119, 120], 187, 194, 195, 203, 211, 213, 214, 221, 222, 223, 224, 225, 327, 328, 329, 330, 331, 347, 348, 388, 389 and 445, the words "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.] Inserted by Act 10 of 2009 (w.e.f. 27/10/2009)