Indian Penal Code, 1860

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Sections	Particulars
Chapter XI	Of False Evidence And Offences Against Public Justice
203	Giving false information respecting an offence committed
Description	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. 106[Explanation- In sections 201 and 202 and in this section the word "offence", includes any act committed at any place out of 107[India], which, if committed in 107[India], would be punishable under any of the following sections, namely, 302, 304, 382, 392, 393, 394, 395, 396, 397, 398, 399, 402, 435, 436, 449, 450, 457, 458, 459 and 460.]