240. 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.
Explanation.- In sections 238 and 239 and in this section the word
"offence"
includes any act committed at any place out of India, which, if committed in
India, would be punishable under any of the following sections, namely, 103,
105, 307, sub-sections (2), (3) and (4) of section 309, sub-sections (2),
(3), (4) and (5) of section 310, 311, 312, clauses (f) and (g) of section
326, sub-sections (4), (6), (7) and (8) of section 331, clauses (a) and (b)
of section 332.
Section 232 Threatening any person to give false evidence
Section 233 Using evidence known to be false
Section 234 Issuing or signing false certificate
Section 235 Using as true a certificate known to be false
Section 236 False statement made in declaration which is by law receivable as evidence
Section 237 Using as true such declaration knowing it to be false
Section 239 Intentional omission to give information of offence by person bound to inform
Section 240 Giving false information respecting an offence committed