IPC Section 40 - "Offence"

40. "Offence". Except in the 2[Chapters] and sections mentioned in clauses 2 and 3 of this section,

the word "offence" denotes a thing made punishable by this Code.

In Chapter IV, 3[Chapter VA] and in the followi ng sections, namely, sections 4[64, 65, 66, 5[67], 71],

109, 110, 112, 114, 115, 116, 117, 6[118, 119 and 120] 187, 194, 195, 203, 211, 213, 214, 221, 222, 223,

224, 225, 327, 328, 329, 330, 331, 347, 348, 388, 389 and 445, the word "offence" denotes a thing

punishable under this Code, or under any special or local law as hereinafter defined.

And in sections 141, 176, 177, 201, 202, 212, 216 and 441, the word "offence" has the same meaning

when the thing punishable under the special or local law is punishable under such law with imprisonment

for a term of six months or upwards, whether with or without fine.]