The IPC 1860 was replaced by the BNS 2023 (in force 2024-07-01); no verified section mapping on file for Section 414 — confirm the corresponding provision (savings: Section 358, BNS 2023).
Whoever voluntarily assists in concealing or disposing of or making away with property which he knows or has reason to believe to be stolen property, shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both. CLASSIFICATION OF OFFENCE Punishment--Imprisonment for 3 years, or fine, or both--Cognizable--Non-bailable--Triable by any Magistrate--Compounded by the owner of the property stolen with the permission of the Court.