Section 240 punishes a person who, knowing or having reason to believe that an offence has been committed, gives any information about it which he knows or believes to be false. The punishment is imprisonment of either description for up to two years, or fine, or both. A built-in Explanation extends the word “offence”, for Sections 238, 239 and 240, to certain acts committed outside India.
Verified against the National Crime Records Bureau’s official BNS–IPC concordance (Sankalan Portal) and compared word by word with the bare text of both Acts. Section 240 is marked Substantively changed on this page’s own comparison of the two texts: the main provision is the same as in the old Indian Penal Code, 1860, but the built-in Explanation differs. The concordance itself shows no change tag against this row:
| BNS 240 | Covers | IPC, 1860 equivalent | Category |
|---|---|---|---|
| 240 | Giving false information respecting an offence committed | S.203 “Giving false information respecting an offence committed” | Substantively changed |
The main provision of IPC Section 203 and BNS Section 240 is word-for-word the same, including its punctuation and its punishment (imprisonment of either description for up to two years, or fine, or both). A word-by-word comparison of the two texts shows that the differences lie in the Explanation. (1) The IPC Explanation begins “In spections 201 and 202 and in this section” (the IPC page itself prints “spections”); the BNS Explanation begins “In sections 238 and 239 and in this section”. (2) The IPC Explanation lists the sections 302, 304, 382, 392, 393, 394, 395, 396, 397, 398, 399, 402, 435, 436, 449, 450, 457, 458, 459 and 460 of the Indian Penal Code; the BNS Explanation lists 103, 105, 307, sub-sections (2), (3) and (4) of section 309, sub-sections (2), (3), (4) and (5) of section 310, 311, 312, clauses (f) and (g) of section 326, sub-sections (4), (6), (7) and (8) of section 331, and clauses (a) and (b) of section 332. (3) Set against the concordance, each entry of the IPC list has a counterpart in the BNS list: 302 to 103; 304 to 105; 382 to 307; 395, 396, 399 and 402 to 310(2), (3), (4) and (5); 397 to 311; 398 to 312; 435 and 436 to 326(f) and (g); 457, 458, 459 and 460 to 331(4), (6), (7) and (8); and 449 and 450 to 332(a) and (b). The exception is IPC Sections 392, 393 and 394 (punishment for robbery; attempt to commit robbery; voluntarily causing hurt in committing robbery), for which the concordance names BNS Section 309(4), 309(5) and 309(6), whereas the BNS Explanation as printed names sub-sections (2), (3) and (4) of section 309. In Section 309 as printed, sub-sections (2) and (3) state when theft or extortion is robbery, and the punishments are in sub-sections (4), (5) and (6). This page records that difference as it stands in the printed texts and goes no further than that. (4) The IPC copy prints the Explanation, and the word “India” within it, inside square brackets with footnote markers; the BNS prints no such markers, and the footnote text is not printed on the IPC page consulted. Because the list of provisions in the Explanation differs in scope as printed, this page classes Section 240 as Substantively changed, although the concordance shows no change tag against it.
Whoever, knowing or having reason to believe that an offence has been committed, gives any information respecting that offence which he knows or believes to be false, shall be punished with imprisonment of either description for a term which may extend to two years, or with fine, or with both.
Explanation.—In sections 238 and 239 and in this section the word “offence” includes any act committed at any place out of India, which, if committed in India, would be punishable under any of the following sections, namely, 103, 105, 307, sub-sections (2), (3) and (4) of section 309, sub-sections (2), (3), (4) and (5) of section 310, 311, 312, clauses (f) and (g) of section 326, sub-sections (4), (6), (7) and (8) of section 331, clauses (a) and (b) of section 332.
Source: Bharatiya Nyaya Sanhita, 2023 (Act No. 45 of 2023), as published in the Gazette of India Extraordinary.
Section 240 punishes false information. A person who knows or has reason to believe that an offence has been committed gives any information respecting that offence which he knows or believes to be false. The section has one built-in Explanation, which is part of this single item and is dealt with below.
The section has three ingredients, each taken from its words. (1) The person knows or has reason to believe that an offence has been committed; Section 2(29) says a person has “reason to believe” a thing if he has sufficient cause to believe that thing but not otherwise. (2) The person gives information respecting that offence. (3) He knows or believes that information to be false. The section does not say to whom the information must be given, does not say that the person must be legally bound to give it, and does not require any particular purpose. Three neighbouring provisions are worded differently. Section 238 requires an intention of screening the offender from legal punishment. Section 212 (Furnishing false information) speaks of a person legally bound to furnish information on any subject to any public servant who furnishes, as true, information which he “knows or has reason to believe to be false”, whereas Section 240 says “knows or believes to be false”. Section 217 (False information, with intent to cause public servant to use his lawful power to injury of another person) speaks of giving to a public servant information which the person knows or believes to be false, intending, or knowing it to be likely, that the public servant will be caused to act or omit in the ways it lists.
The word “offence” is defined for this section by Section 2(24)(a), which lists Section 240 among the sections in which the word means a thing punishable under the Sanhita, or under any special law or local law. Section 240 is listed in clause (a) of Section 2(24), not clause (b); the condition that clause (b) attaches, for Sections 238 and 239 among others, to an act punishable under a special law or local law (imprisonment for a term of six months or more under that law) does not appear in clause (a).
The built-in Explanation provides that in Sections 238 and 239 and in this section the word “offence” includes any act committed at any place out of India which, if committed in India, would be punishable under the sections it lists: 103 (Punishment for murder), 105 (Punishment for culpable homicide not amounting to murder), 307 (Theft after preparation made for causing death, hurt or restraint in order to committing of theft), sub-sections (2), (3) and (4) of 309 (Robbery), sub-sections (2), (3), (4) and (5) of 310 (Dacoity), 311 (Robbery, or dacoity, with attempt to cause death or grievous hurt), 312 (Attempt to commit robbery or dacoity when armed with deadly weapon), clauses (f) and (g) of 326 (Mischief by injury, inundation, fire or explosive substance, etc.), sub-sections (4), (6), (7) and (8) of 331 (Punishment for house-trespass or house-breaking), and clauses (a) and (b) of 332 (House-trespass in order to commit offence). The sub-section numbers are given exactly as the Explanation prints them; the comparison above shows how the Section 309 entry stands against the concordance.
The punishment is imprisonment of either description (rigorous or simple, Section 4(c)) for a term which may extend to two years, or fine, or both. The section states no amount for the fine; Section 8(1) provides that where no sum is expressed to which a fine may extend, the amount of fine is unlimited, but shall not be excessive. Under the BNSS First Schedule the offence is non-cognizable, bailable and triable by any Magistrate. BNSS Section 2(1)(o) defines a non-cognizable offence as one for which a police officer has no authority to arrest without warrant, and BNSS Section 174(2) provides that no police officer shall investigate a non-cognizable case without the order of a Magistrate having power to try such case or commit the case for trial. Because the offence is bailable, BNSS Section 478(1) applies: a person accused of a bailable offence who is prepared to give bail “shall be released on bail”. Section 240 appears in neither compounding table of BNSS Section 359.
The words of Section 240 do not mention any purpose: they require that the person knows or has reason to believe an offence has been committed and gives information respecting it which he knows or believes to be false. Section 238 is different, because it requires an intention of screening the offender from legal punishment.
The section punishes giving information which the person “knows or believes to be false”. Information that the person neither knows nor believes to be false does not meet those words. Whether a person’s knowledge or belief is shown in a particular case is a question of fact.
The built-in Explanation says that in Sections 238 and 239 and in Section 240 the word “offence” includes any act committed at any place out of India which, if committed in India, would be punishable under the sections it lists. Whether a particular act abroad falls within the Explanation depends on that list, which is set out with the text of the section above.
The BNSS First Schedule lists it as non-cognizable and bailable, triable by any Magistrate. Under BNSS Section 2(1)(o) a police officer has no authority to arrest without warrant in a non-cognizable case, and BNSS Section 174(2) says no police officer shall investigate a non-cognizable case without the order of a Magistrate having power to try such case or commit the case for trial. Being bailable, it is governed by BNSS Section 478(1): a person accused of it who is prepared to give bail “shall be released on bail”.
Section 212 applies to a person legally bound to furnish information to a public servant, and Section 217 applies to false information given to a public servant with the intent, or knowledge of likelihood, described in that section. Section 240 names no recipient, has no such duty or intent in its words, and applies to any information respecting an offence which the person knows or believes to be false.