Indian Penal Code, 1860

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Sections	Particulars
Chapter IX A	Of Offences Relating To Elections
171E	Punishment for bribery
Description	Whoever commits the offence of bribery shall be punished with imprisonment of either description for a term which may extend to one year, or with fine, or with both: Provided that bribery by treating shall be punished with fine only. Explanation- "Treating" means that form of bribery where the gratification consists in food, drink, entertainment, or provision.