Section 171E IPC Punishment for bribery

Section 171E of Indian Penal Code 1860 : Punishment for bribery

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.