Taxmann's New Criminal Laws Ready Reckoner

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CONTENTS

DI VI SI ON ONE

BHARATIYA NYAYA SANHITA, 2023

u Arrangement of sections 1.i

u Table showing sections of Indian Penal Code, 1860 and corresponding sections of Bharatiya Nyaya Sanhita, 2023 1.3

u Guide to Bharatiya Nyaya Sanhita, 2023 1.41

u Subject Index 1.621

DI VI SI ON T WO

BHARATIYA NAGARIK SURAKSHA SANHITA, 2023

u Arrangement of sections 2.i

u Table showing sections of Code of Criminal Procedure, 1973 and corresponding sections of Bharatiya Nagarik Suraksha Sanhita, 2023 2.3

u Guide to Bharatiya Nagarik Suraksha Sanhita, 2023 2.33

u Subject Index 2.433

DI VI SI ON T HREE

BHARATIYA SAKSHYA ADHINIYAM, 2023

u Arrangement of sections 3.i

u Table showing sections of Indian Evidence Act, 1872 and corresponding sections of Bharatiya Sakshya Adhiniyam, 2023 3.3

u Guide to Bharatiya Sakshya Adhiniyam, 2023 3.15

u Subject Index 3.159

Glossary i

GUIDE TO BHARATIYA NYAYA SANHITA, 2023

SECTION 1

SHORT TITLE, COMMENCEMENT AND APPLICATION

STATEMENT OF OBJECTS & REASONS

1.1 Statement of Objects & Reasons annexed to the Bharatiya Nyaya Sanhita, 2023, read as under :

STATEMENT OF OBJECTS AND REASONS

In the year 1834, the first Indian Law Commission was constituted under the Chairmanship of Lord Thomas Babington Macaulay to examine the jurisdiction, power and rules of the existing Courts as well as the police establishments and the laws in force in India.

2. The Commission suggested various enactments to the Government. One of the important recommendations made by the Commission was on, Indian Penal Code which was enacted in 1860 and the said Code is still continuing in the country with some amendments made thereto from time to time.

3. The Government of India considered it expedient and necessary to review the existing criminal laws with an aim to strengthen law and order and also focus on simplifying legal procedure so that ease of living is ensured to the common man. The Government also considered to make existing laws relevant to the contemporary situation and provide speedy justice to common man. Accordingly, various stakeholders were consulted keeping in mind contemporary needs and aspirations of the people and with a view to create a legal structure which is citizen centric and to secure life and liberty of the citizens.

4. Now, it is proposed to enact a new law, namely, the Bharatiya Nyaya Sanhita Bill, 2023 by repealing the Indian Penal Code to streamline provisions relating to offences and penalties. It is proposed to provide first time community service as one of the punishments for petty offences. The offences against women and children, murder and offences against the State have been given precedence. The various offences have been made gender neutral. In order to deal effectively with the problem of organised crimes and terrorist activities, new offences of terrorist acts and organised crime have been added in the Bill with deterrent punishments. A new offence on acts of secession, armed rebellion, subversive activities, separatist activities or endangering sovereignty or unity and integrity of India has also been added. The fines and punishment for various offences have also been suitably enhanced.

5. Accordingly, a Bill, namely, the Bharatiya Nyaya Sanhita, 2023 was introduced in the Lok Sabha on 11th August, 2023. The Bill was referred to the Department-related Parliamentary Standing Committee on Home Affairs for its consideration and report. The Committee after deliberations made its recommendations in its report submitted on 10th November, 2023. The recommendations made by the Committee have been considered by the Government and it has been decided to withdraw the Bill pending 1.41

S. 1 GUIDE TO BHARATIYA NYAYA SANHITA, 2023 1.42

in Lok Sabha and introduce a new Bill incorporating therein those recommendations made by the Committee that have been accepted by the Government.

6. The Notes on Clauses explains the various provisions of the Bill.

7. The Bill seeks to achieve the above objectives.

COMPARATIVE STUDY OF PROVISION OF BHARATIYA NYAYA SANHITA, 2023 (HEREINAFTER REFERRED TO AS BNS, 2023) AND INDIAN PENAL CODE, 1860 (HEREINAFTER REFERRED TO AS ‘IPC’)

1.2 Corresponding provision

u Section 1 of the BNS 2023 corresponds to sections 1 to 5 of the IPC.

SECTION ANALYSIS

1.3 Commencement of the provisions of Bharatiya Nyaya Sanhita, 2023 (hereinafter referred to as ‘BNS 2023’)

u Except section 106(2), provisions of this Sanhita (BNS) shall come into force on 1-7-2024 vide Notification No. SO 850(E), dated 23-2-2024.

u Notification No. SO 850(E), dated 23-2-2024 reads as under:—

n In exercise of the powers conferred by sub-section (2) of section 1 of the Bharatiya Nyaya Sanhita, 2023 (45 of 2023), the Central Government hereby appoints the 1st day of July, 2024 as the date on which the provisions of the said Sanhita, except the provision of sub-section (2) of section 106, shall come into force.

1.4 Application - Territorial Jurisdiction

1.4-1 Punishment of offences committed within India

u Every person shall be liable for punishment under this Sanhita only if he commits any act or omission contrary to the provisions of this Sanhita for which he shall be guilty within India.

u The person shall not be liable for any punishment under BNS unless he does any act or omission contrary to the provisions of BNS.

1.5 Extra - Territorial Jurisdiction

1.5-1 Punishment of offences committed beyond, but which by law may be tried within, India

u Sub-section (4) of section 1applies to any person liable, by any law for the time being in force in India, to be tried for an offence committed beyond India.

u Such person shall be dealt with according to the provisions of BNS for any act committed beyond India in the same manner as if such act had been committed within India.

1.5-2 Extension of BNS to extra-territorial offences

The provisions of BNS apply also to any offence committed by—

(a) any citizen of India in any place without and beyond India;

(b) any person on any ship or aircraft registered in India wherever it may be;

(c) any person in any place without and beyond India committing offence targeting a computer resource located in India.

1.43

DEFINITIONS

The word “offence” includes every act committed outside India which, if committed in India, would be punishable under this Sanhita.

Illustration : A, who is a citizen of India, commits a murder in any place without and beyond India. He can be tried and convicted of murder in any place in India in which he may be found.

1.6 Exclusion : Certain laws not to be affected by BNS

1.6-1 Certain laws not to be affected by BNS

u Nothing in BNS shall affect —

n the provisions of any Act for punishing mutiny and desertion of officers, soldiers, sailors or airmen in the service of the Government of India or

n the provisions of any special or local law

SECTION 2

DEFINITIONS

GENERAL

COMPARATIVE

STUDY OF PROVISIONS OF BNS, 2023 & IPC

2.0 Corresponding provision

u Section 2 of BNS corresponds to sections 8 to 12, 17, 19, 20 to 26, 28, 29, 29A, 30 to 33, 39, 40 to 49 & 51 to 52A of IPC

RELEVANT EXTRACTS FROM THE 246TH REPORT OF THE PARLIAMENTARY STANDING COMMITTEE ON HOME AFFAIRS

2.0-1 General

u In IPC, there was no definition clause. All the interpretation clauses were spread over sections 8 to 52A of IPC.

u The definition of ‘section’ in section 50 of IPC stands omitted by BNS as it is now a word of extensive usage in various legislations and it needs no definition or elucidation.

u Most of these interpretation clauses in sections 8 to 52A of IPC,1860 have been retained in BNS without any change and have been compactly grouped in section 2 of BNS in alphabetical dictionary sequence for ease of reading and reference.

2.0-2 Unless context otherwise requires

u Though most of the interpretation rules in sections 8 to 52A of IPC have been included in section 2 of BNS without any change, it must be noted that the applicability of these interpretation rules in BNS is subject to requirements of the context of a provision as all definitions in BNS in section 2 are subject to the qualificatory phrase “unless the context otherwise requires”. The applicability of interpretation clauses in sections 8 to 52A of IPC, except definitions in sections 9, 32 and 46, were not made subject to contextual requirements.

2.0-3 Observations/Recommendations

Para 3.3-4 of the Report read as under:

“3.3.4 The Committee lauds the efforts of the Government in logically reorganising the Chapter on ‘General Explanations’ in IPC containing sections from 6 to 52A into

S. 2 GUIDE TO BHARATIYA NYAYA SANHITA, 2023 1.44

clause (2) on ‘definitions’ and clause (3) on ‘general explanations’ under Chapter I of BNS. Sub-clauses in ‘definitions’ have been alphabetically arranged which is not the case in IPC. The deleting of the expressions like British, Queen, etc., is also a welcome step in the direction of legal decolonisation.”

SECTION ANALYSIS

2.0-4 General

u Section 2 of BNS gives 39 definitions in clauses (1) to (39), arranged in dictionary sequence for ease of reading and reference.

2.0-5 Unless context otherwise requires

u All these definitions in the 39 clauses of section 2 are qualified by the opening sentence in section 2 which states “In this Sanhita unless the context otherwise requires”.

u The first limb of the opening sentence “In this Sanhita” suggests that a word occurring in any provision of BNS will have the meaning given to it in the definition of that word in section 2.

u The second limb of the opening sentence limits the scope of first limb by using the phrase “unless the context otherwise requires”. If context of a provision requires a different meaning to be given to a word than that given to it in section 2, such different meaning required by the context will be given to that word.

u The meaning given to a word in definition given in section 2 will apply whenever that word is used in any provision in BNS unless the context of that provision requires the word to be given a different meaning.

For example, section 2(21) defines movable property so as to cover intangible assets as well. However, in the context of the definition of offence of “snatching” in section 304(1), movable property will not cover intangible. The words used in section 304(1) are “ suddenly or quickly or forcibly seizes or secures or grabs or takes away from any person or from his position any movable property”. The context clearly implies that that “movable property” for section 304 purposes will cover only tangible movable property and not intangible assets/property.

ACT [SEC. 2(1)]

COMPARATIVE STUDY OF PROVISIONS OF BNS, 2023 & IPC 1860

2.1-1 Corresponding provision

u Section 2(1) of the BNS corresponds to sections 32 and 33 of the IPC.

SECTION ANALYSIS

2.1-2 Definition of ‘Act’

u Section 2(1) defines the term “act” to denote as well a series of acts as a single act.

u The word “act” will not only denote a single act but will also denote a series of acts as a single act.

u The definition of “act” in section 2(1) should be read in the light of section 3(4) of BNS Section 3(4) provides that in every Part of BNS, except where a contrary intention appears from the context, words which refer to acts done extend also to illegal omissions.

u Under section 2(25), “omission” means single omission as well as a series of omissions.

1.45

DEFINITIONS

ANIMAL [SEC. 2(2)]

COMPARATIVE STUDY OF PROVISIONS OF BNS, 2023 & IPC 1860

2.2-1 Corresponding provision

u Section 2(2) of the BNS, 2023 corresponds to section 47 of the IPC, 1860.

SECTION ANALYSIS

2.2-2 Definition of ‘animal’

u The definition of “animal” in section 2(2) is the same as given in section 47 of IPC except that definition in section 47 was not qualified by the phrase “unless the context otherwise requires”.

u Section 2(2) defines the term “animal” to mean any living creature, other than a human being.

u Human being will be out of the purview of the term “animal”.

CHILD [SEC. 2(3)]

COMPARATIVE STUDY OF PROVISIONS OF BNS, 2023 & IPC 1860

2.3-1 Corresponding provision

u Section 2(3) of BNS is a new provision

2.3-2 Definition of ‘child’

u Section 2(3) of BNS defines ‘child’ to means any person below the age of 18 years.

COUNTERFEIT [SEC. 2(4)]

COMPARATIVE STUDY OF PROVISIONS OF BNS, 2023 & IPC 1860

2.4-1 Corresponding provision

u Section 2(4) of the BNS, 2023 corresponds to section 28 of the IPC, 1860.

SECTION ANALYSIS

2.4-2 Definition of ‘Counterfeit’

u The definition of “counterfeit” in section 2(4) has the following ingredients:— 1. A person causes one thing to resemble another; 2. He does so intentionally or knowingly to practice deception; and 3. Resemblance/imitation need not be exact. It is sufficient if the resemblance is such that any person might be deceived;

u If ingredients (1) and (3) are present, intention or knowledge in (2) above will be presumed unless the contrary is proved.

u Burden to prove otherwise (lack of intent or knowledge) shall be on the accused.

u Section 2(4) defines the term “counterfeit” so as to provide that a person is said to “counterfeit” who—

n causes one thing to resemble another thing, n intending by means of that resemblance to practice deception, or knowing it to be likely that deception will thereby be practised.

There are two Explanations below the definition in section 2(4) which further clarify the definition as under:

u Explanation 1 clarifies that it is not essential to counterfeiting that the imitation should be exact.

u Explanation 2 clarifies that when a person causes one thing to resemble another thing, and the resemblance is such that a person might be deceived thereby, it shall be presumed, until the contrary is proved, that the person so causing the one thing to resemble the other thing intended by means of that resemblance to practise deception or knew it to be likely that deception would thereby be practised.

COURT [SEC. 2(5)]

COMPARATIVE STUDY OF PROVISIONS OF BNS & IPC 1860

2.5-1 Corresponding provision

u Section 2(5) of BNS corresponds to section 20 of IPC.

2.5-2 Omission of illustration

u The Illustration below section 20 of IPC referring to “Regulation VII, 1816, of the Madras Code” has been omitted from the definition in section 2(4), as the illustration had become redundant long back with the repeal of Regulation VII by the Madras Civil Courts Act,1873.

SECTION ANALYSIS

2.5-3 Definition of ‘Court’

u Section 2(5) defines the term “Court” to mean— n a Judge who is empowered by law to act judicially alone, or n or a body of Judges, which is empowered by law to act judicially as a body, when such Judge or body of Judges is acting judicially;

u The two crucial aspects of definition of “Court” are— n empowered by law to act judicially; and n when acting judicially — It means the Judge/body of Judges acting in some capacity other than judicially (viz., in administrative capacity) will not be regarded as Court.

DEATH [SEC. 2(6)]

COMPARATIVE STUDY OF PROVISIONS OF BNS & IPC 1860

2.6-1 Corresponding provision

u Section 2(6) of BNS corresponds to section 46 of IPC.

SECTION ANALYSIS

2.6-2 Definition of ‘death’

u Section 2(6) defines the term “death” to mean the death of a human being unless the contrary appears from the context.

1.47

DEFINITIONS

u The words “unless the contrary appears from the context” in section 2(6) are a tautology and are redundant since all definitions in section 2 are prefaced by the opening line which says “unless the context otherwise requires”.

u The definition of “death” in section 2(6) has the following ingredients: (1) Wherever the word “death” occurs in any provision in Sanhita, it will be understood as death of human being as defined in section 2(6). (2) The definition in section 2(6) will apply as stated in (1) above “unless the contrary appears from the context”.

DISHONESTLY [SEC. 2(7)]

COMPARATIVE STUDY OF PROVISIONS OF BNS & IPC 1860

2.7-1 Corresponding provision

u Section 2(7) of BNS corresponds to section 24 of IPC.

SECTION ANALYSIS

2.7-2 Definition of ‘dishonestly’

u According to section 2(7), the term “dishonestly” means doing of an act with the intention of causing wrongful gain to one person or wrongful loss to another person.

u The definition of “dishonestly” has the following ingredients: n Doing of an act; and n Act to be done with the intention to cause wrongful gain to one person or wrongful loss to another person

u Mere doing of an act will not amount to doing it “dishonestly” unless it is done with bad intent of causing wrongful gain to one person or wrongful loss to another person.

u It is sufficient if the act was done with intention of causing wrongful gain or loss.

u It does not matter whether the person doing the act succeeds in his intention of causing wrongful gain or loss.

u It is doing of an act which is covered. At first sight, it seems ‘omission’ with intention of causing wrongful gain or loss is not covered in the definition. However, section 3(4) provides that in every Part of BNS, except where a contrary intention appears from the context, words which refer to acts done extend also to illegal omissions. Therefore, illegal omissions with intention of causing wrongful gain or loss will also be covered in definition of “dishonestly”.

u The word “dishonestly” is, inter alia used in the following provisions of BNS:—

Section Provisions in brief

83 Marriage ceremony fraudulently gone through without lawful marriage.

97 Kidnapping or abducting child under ten years of age with intent to steal from its person.

246 Dishonestly making false claim in Court.

303 Theft

Section Provisions in brief

308 Extortion

314 Dishonest misappropriation of property

315 Dishonest misappropriation of property possessed by deceased person at the time of his death.

316 Criminal breach of trust

317 Stolen property

318 Cheating

320 Dishonest or fraudulent removal or concealment of property to prevent distribution among creditors.

321 Dishonestly or fraudulently preventing debt being available for creditors.

322 Dishonest or fraudulent execution of deed of transfer containing false statement of consideration.

323 Dishonest or fraudulent removal or concealment of property.

328 Punishment for intentionally running vessel aground or ashore with intent to commit theft, etc.

334 Dishonestly breaking open receptacle containing property

335 Making a false document

339 Having possession of document described in section 337 or section 338, knowing it to be forged and intending to use it as genuine

340 Forged document or electronic record and using it as genuine

341 Making or possessing counterfeit seal, etc., with intent to commit forgery punishable under section 338

343 Fraudulent cancellation, destruction, etc., of will, authority to adopt, or valuable security

DOCUMENT [SEC. 2(8)]

COMPARATIVE STUDY OF PROVISIONS OF BNS & IPC 1860

2.8-1 Corresponding provision

u Section 2(8) of BNS corresponds to section 29 of IPC

2.8-2 Electronic and digital record

u Section 2(8) of BNS provides that documents includes ‘electronics and digital record’.

u An electronic record on emails, server logs, documents on computers, laptop or smartphone, messages, websites, locational evidence and voice mail messages stored on digital devices are documents [See section 2(1)(c) of Bharatiya Sakshya Adhiniyam, 2023 (hereinafter referred to as ‘BSA’)]

RELEVANT EXTRACTS FROM THE 246TH REPORT OF THE PARLIAMENTARY STANDING COMMITTEE ON HOME AFFAIRS

2.8-3 Para 3.3-6 of the Report reads as under :

“3.3.6 The Committee also notes that the word ‘document’ mentioned in clause 2(7) may be defined in consonance with the definition of the word ‘document’ in clause 2(c)

1.49

DEFINITIONS

S. 2

of the Bharatiya Sakshya Bill, 2023. The Committee, therefore, recommends that the words ‘and includes electronic and digital records’ may be suitably incorporated in the existing definition proposed in the BNS.

It may be noted that, based on the above recommendations of the Standing Committee, the definition of “document” in section 2(8) of BNS has been aligned with the definition of the term in section 2(1)(d) of BSA.”

SECTION ANALYSIS

2.8-4 Definition of ‘document’

u Section 2(8) defines the term “document”. Two Explanations to section 2(8) further clarify definition.

2.8-5 Ingredients of the definition

u The definition of “document” in section 2(8) has the following ingredients:

(1) It is any matter expressed or described upon any substance by means of letters, figures or marks, or by more than one of those means.

(2) It is immaterial by what means or upon what substance the letters, figures or marks are formed.

(3) Whatever is expressed by means of letters, figures or marks as explained by mercantile or other usage, shall be deemed to be expressed by such letters, figures or marks within the meaning of this section, although the same may not be actually expressed. For example, A writes his name on the back of a bill of exchange payable to his order. The meaning of the endorsement, as explained by mercantile usage, is that the bill is to be paid to the holder. The endorsement is a document, and shall be construed in the same manner as if the words “pay to the holder” or words to that effect had been written over the signature.

(4) The matter so expressed or described must be intended to be used or must be capable of being used, as evidence of that matter.

(5) It is immaterial whether the evidence is intended for, or may be used in a Court or not.

(6) The term ‘document’ includes electronic and digital records.

2.8-6 Illustrations or examples of documents

In order to further clarify the scope of the term “document”, as defined in section 2(8), the following Illustrations of documents have been given below Explanation 1 to section 2(8):—

(a) A writing expressing the terms of a contract, which may be used as evidence of the contract, is a document.

(b) A cheque upon a banker is a document.

(c) A power-of-attorney is a document.

(d) A map or plan which is intended to be used or which may be used as evidence, is a document.

(e) A writing containing directions or instructions is a document.

The following Illustrations of documents in section 2(1)(d) of Bharatiya Sakshya Adhiniyam (BSA) are noteworthy:—

(i) A writing is a document.

(ii) Words painted, lithographed or photographed are documents.

(iii) A map or plan is a document.

S. 2 GUIDE TO BHARATIYA NYAYA SANHITA, 2023 1.50

(iv) An inscription on a metal plate or stone is a document.

(v) A caricature is a document.

(vi) An electronic record on emails, server logs, documents on computers, laptop or smartphone, messages, websites, locational evidence and voice mail messages stored on digital devices are documents.

2.8-7 Provisions of BNS in which the word “document” , inter alia, is used The word “document” is inter alia used in the following provisions of the BNS:

Section Provisions in brief

2(28) Definition of “Public Servant”

2(31) Definition of “valuable security”

2(34) Definition of “will”

182 Making or using documents resembling currency-notes or bank-notes.

183 Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government.

201 Public servant framing an incorrect document with intent to cause injury.

206 Absconding to avoid service of summons or other proceeding.

207 Preventing service of summons or other proceeding, or preventing publication thereof.

210 Omission to produce document or electronic record to public servant by person legally bound to produce it.

228 Fabricating false evidence

241 Destruction of document or electronic record to prevent its production as evidence.

335 Making a false document.

336 Forgery.

337 Forgery of record of Court or of public register, etc.

338 Forgery of valuable security, will, etc.

339 Having possession of document described in section 337 or section 338, knowing it to be forged and intending to use it as genuine.

340 Forged document or electronic record and using it as genuine.

341 Making or possessing counterfeit seal, etc., with intent to commit forgery punishable under section 338.

342 Counterfeiting device or mark used for authenticating documents described in section 338, or possessing counterfeit marked material.

343 Fraudulent cancellation, destruction, etc., of will, authority to adopt, or valuable security.

344 Falsification of accounts.

FRAUDULENTLY [SEC. 2(9)]

COMPARATIVE STUDY OF PROVISIONS OF BNS & IPC 1860

2.9-1 Corresponding provision u Section 2(9) of BNS corresponds to section 25 of IPC.

SECTION ANALYSIS

2.9-2 Definition of “fraudulently”

u Section 2(9) defines “fraudulently”. A person is said to do a thing fraudulently if he does that thing with intent to defraud but not otherwise.

2.9-3 Ingredients of the definition

u The definition of “fraudulently” in section 2(9) has the following ingredients:— n Doing of a thing n With intent to defraud

u If both above ingredients are not present, it cannot be said that a person is doing the thing fraudulently. This is clear from the words “but not otherwise” at the end of section 2(9).

u Following points emerge from an analysis of the definition of “fraudulently”:—

(1) A person cannot be said to have done a thing fraudulently unless the doing of the thing is with evil intent to defraud.

(2) A thing cannot be said to be done fraudulently merely because it causes loss to someone unless it has been done with evil intent to defraud.

(3) It is sufficient if the act was done with intention of defrauding.

(4) It does not matter whether the person doing the act succeeds in his design to defraud another or not.

2.9-4 Provisions of the Sanhita in which the word “fraudulently” is used

The word “fraudulently”, inter alia is used in the following provisions of BNS:—

Section Provisions in brief

83 Marriage ceremony fraudulently gone through without lawful marriage

183 Effacing writing from substance bearing Government stamp, or removing from document a stamp used for it, with intent to cause loss to Government.

184 Using Government stamp known to have been before used.

185 Erasure of mark denoting that stamp has been used.

243 Fraudulent removal or concealment of property to prevent its seizure as forfeited or in execution.

244 Fraudulent claim to property to prevent its seizure as forfeited or in execution.

245 Fraudulently suffering decree for sum not due.

246 Dishonestly making false claim in Court.

247 Fraudulently obtaining decree for sum not due.

309 Robbery.

318 Cheating

320 Dishonest or fraudulent removal or concealment of property to prevent distribution among creditors.

321 Dishonestly or fraudulently preventing debt being available for creditors.

322 Dishonest or fraudulent execution of deed of transfer containing false statement of consideration.

323 Dishonest or fraudulent removal or concealment of property.

Section Provisions in brief

335 Making a false document.

339 Having possession of document described in section 337 or section 338, knowing it to be forged and intending to use it as genuine.

340 Forged document or electronic record and using it as genuine.

341 Making or possessing counterfeit seal, etc., with intent to commit forgery punishable under section 336.

343 Fraudulent cancellation, destruction, etc., of will, authority to adopt, or valuable security.

GENDER [SEC. 2(10)]

COMPARATIVE STUDY OF PROVISIONS OF BNS & IPC 1860

2.10-1 Corresponding provision

u Section 2(10) of BNS corresponds to section 28 of IPC.

2.10-2 Transgender recognised as gender and defined

u The definition of “gender” in section 8 of IPC recognizes only male and female genders. The new definition of “gender” in section 2(10) of BNS recognizes “transgender” in addition to genders of “male” and “female”.

RELEVANT EXTRACTS FROM THE 246TH REPORT OF THE PARLIAMENTARY STANDING COMMITTEE ON HOME AFFAIRS

2.10-3 Para 3.3.5 of the Report reads as under:

“3.3.5 The Committee notes the widening of the ‘gender’ definition in the BNS. Considering the fact that the population of transgender persons is 4,87,803 (as per the Census 2011), the Committee appreciates that the scope of gender under clause 2(9) has been expanded by the Government to make it more inclusive. This change gives effect to the rights of transgender persons recognised by the Supreme Court in the Navtej Singh Johar v. Union of India case, 2018.”

SECTION ANALYSIS

2.10-4 Definition of ‘Gender’

u Section 2(10) of the BNS defines how references to “gender” will be construed.

u Accordingly, the pronoun “he” and its derivatives are used for any person, whether male, female or transgender.

2.10-5 Transgender

u Explanation below section 2(10) clarifies that “transgender” shall have the meaning assigned to it in clause (k) of section 2 of the Transgender Persons (Protection of Rights) Act, 2019.

u Clause (k) of the said Act defines the term “transgender person” to means a person whose gender does not match with the gender assigned to that person at birth. The term “transgender” specifically includes:— n transman or transwoman (whether or not such person has undergone sex reassignment surgery or hormone therapy or laser therapy or such other therapy),

DEFINITIONS

n person with inter sex variations, n genderqueer and

n person having such socio-cultural identities as kinner, hijra, aravani and jogta

GOOD FAITH [SEC. 2(11)]

COMPARATIVE STUDY OF PROVISIONS OF BNS & IPC 1860

2.11-1 Corresponding provision

u Section 2(11) of BNS corresponds to section 52 of IPC.

SECTION ANALYSIS

2.11-2 Definition of ‘Good Faith’

u Section 2(11) defines “good faith” so as to provide that nothing is said to be done or believed in “good faith” which is done or believed without due care and attention.

2.11-3 Due care and attention are essential ingredients of “good faith”

u Anything can be said to be done or believed in good faith only if it is done or believed with due care and attention.

GOVERNMENT [SEC. 2(12)]

COMPARATIVE STUDY OF PROVISIONS OF BNS & IPC 1860

2.12-1 Corresponding provision

u Section 2(12) of BNS corresponds to section 17 of IPC

SECTION ANALYSIS

2.12-2 Definition of ‘Government’

u Section 2(12) defines “Government” to mean the Central Government or a State Government.

u Section 186(4) of BNS provides that in sections 178 to 181 (both inclusive), and sections 183 to 185 (both inclusive) the word “Government”, when used in connection with, or in reference to any stamp issued for the purpose of denoting a rate of postage, shall, notwithstanding anything contained in clause (12) of section 2, be deemed to include the person or persons authorized by law to administer executive Government in any part of India or in any foreign country.

HARBOUR [SEC. 2(13)]

COMPARATIVE STUDY OF PROVISIONS OF BNS & IPC 1860

2.13-1 Corresponding provision

u Section 2(13) of BNS corresponds to section 52A of IPC.

SECTION ANALYSIS

2.13-2 Definition of ‘harbour’

u Section 2(13) gives an inclusive definition of the word “harbour”.

S. 2 GUIDE TO BHARATIYA NYAYA SANHITA, 2023 1.54

u Accordingly, except as otherwise provided in BNS, the term “harbour” includes—

n the supplying a person with l shelter, l food, l drink, l money, l clothes, l arms, l ammunition or l means of conveyance, or

n assisting a person by any means to evade apprehension. The assistance may be of the same kind as those enumerated above or not.

2.13-3 Ingredients of the definition

u Harbour involves assisting a person by any means to evade apprehension

u The assistance may be by any means whatever

u The assistance may be of the same kind as those enumerated in the definition. The list is illustrative and not exhaustive.

u The words “except as otherwise provided in this Sanhita” refers to exception relating to harbouring by spouse which is an exception and not an offence.

u Harbouring by spouse is out of scope of definition of “harbour” by virtue of exceptions provided under sections 111, 113, 164, 249, 253 and 254.

2.13-4 Provisions of the Sanhita in which the word “harbour” is used

u The word “harbour”, inter alia is used in the following sections of BNS:

Section Provisions in brief Exceptions provided in section Corresponding IPC provisions

111 Organised crime

113 Terrorist act

164 Harbouring deserter

249 Harbouring offender

253 Harbouring offender who has escaped from custody or whose apprehension has been ordered.

Section 111(5) proviso (exception relating to harbour provided by spouse) (Section 111 a new provision)

Section 113(6), proviso (exception relating to harbour provided by spouse) (Section 113 a new provision)

Exception below section 162 (exception relating to harbour provided by spouse)

Exception below section 249 (exception relating to harbour provided by spouse)

Exception below section 253 (exception relating to harbour provided by spouse)

Section 136

Section 157

Section 216

DEFINITIONS

Section Provisions in brief Exceptions provided in section Corresponding IPC provisions

254 Penalty for harbouring robbers or dacoits.

Exception below section 254 (exception relating to harbour provided by spouse)

INJURY [SEC. 2(14)]

COMPARATIVE STUDY OF PROVISIONS OF BNS & IPC 1860

2.14-1 Corresponding provision

u Section 2(14) of BNS corresponds to section 44 of IPC

SECTION ANALYSIS

2.14-2 Definition of ‘injury’

u According to section 2(14), the term “injury” means— n any harm whatever n such harm to be illegally caused n the harm to be caused to any person in, l body, l mind, l reputation, or l property.

2.14-3 Ingredients of the definition

Section 216A

u Any harm whatever caused to any person in body, mind, reputation or property will qualify as “injury” so long as it is caused illegally.

u The word “illegally” is to be understood in the sense in which the word “illegal” is defined in section 2(15) of BNS.

ILLEGAL [SEC. 2(15)]

COMPARATIVE STUDY OF PROVISIONS OF BNS & IPC 1860

2.15-1 Corresponding provision

u Section 2(15) of BNS corresponds to section 43 of IPC.

SECTION ANALYSIS

2.15-2 Definition of ‘illegal’

u Section 2(15) defines the terms “illegal” and “legally bound to do so”.

2.15-3 Illegal

The word “illegal” is applicable to everything— u which is an offence or u which is prohibited by law, or u which furnishes ground for a civil action

Rs. 1,195/-

NEW CRIMINAL LAWS READY RECKONER

AUTHOR : Taxmann's Editorial Board

PUBLISHER : Taxmann Publications

DATE OF PUBLICATION : November 2025

EDITION : 2026 Edition

ISBN NO : 9789371265553

NO. OF PAGES : 1352

BINDING TYPE : PAPERBACK

DESCRIPTION

New Criminal Laws Ready Reckoner is a comprehensive 1,300+ page reference presenting the complete framework of India's new criminal law regime. With the introduction of the Bharatiya Nyaya Sanhita (BNS) 2023, Bharatiya Nagarik Suraksha Sanhita (BNSS) 2023, and Bharatiya Sakshya Adhiniyam (BSA) 2023, India has implemented its most extensive criminal law reform since independence. This Ready Reckoner acts as a single-point, transition-focused resource designed to help practitioners and institutions shift seamlessly from the IPC 1860, CrPC 1973, and Evidence Act 1872 to the new Codes. It integrates:

• Complete statutory texts of all three new laws

• Detailed comparative tables mapping old provisions to the new regime

• Extensive Guides to each Sanhita explaining legislative intent and key reforms

• Section-wise notes and interpretative aids

• Comprehensive subject indexes for rapid navigation

This Edition is a professional, classroom-ready, and courtroom-ready handbook ideal for use across legal, enforcement, and academic settings.

This book is intended for the following audience:

•Criminal Law Practitioners, Litigators & Defence Counsels

•Judicial Officers, Magistrates, Sessions Courts & Judicial Academies

•Police, Investigating Agencies, Prosecution Departments & Forensic Units

•Academicians, Researchers & Law Students

•Corporate Legal, Compliance & Risk Teams

•Training Institutions, Government Departments & Policy Units

The Present Publication is the Latest 2026 Edition, authored/edited by Taxmann's Editorial Board, with the following noteworthy features:

•[Three-division Reference Covering All New Criminal Laws] Includes BNS 2023, BNSS 2023, and BSA 2023, with each division containing section arrangements, corresponding-section tables, a comprehensive Guide, interpretative commentary, and an exhaustive subject index

•[Industry-Leading Old-to-New Mapping System] Provides complete mapping of IPC BNS, CrPC BNSS, and Evidence Act BSA, enabling users to track renumbering, restructuring, insertions, mergers, omissions, and thematic shifts

•[Detailed Guides to Each Sanhita] Contains Statements of Objects & Reasons, policy analysis, rationale for structural changes, and section-wise insights on reforms such as summary trials, forensic-driven investigation, electronic summons and FIR supply, victim participation, video-conferencing, time-bound processes, and new offence categories

•[Procedural, Structural & Definitional Reforms Mapped in Depth] Covers revised definitions, new court hierarchy, updated sentencing framework, changes in arrest/search/seizure protocols, digital trial procedures, and enhanced forensic requirements

•[Large, Easy-to-Use Subject Indices] Provides detailed, high-granularity indexes for fast and precise reference

•[Professional Taxmann Layout] Features dual-pagination, clean hierarchical formatting, well-structured comparative tables, and logical navigation across sections and provisions

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