Section 120 of the Indian Penal Code, 1860 (Concealing design to commit offence punishable) corresponds to Section 60 of the Bharatiya Nyaya Sanhita, 2023, in force from 1 July 2024. Under the BNSS First Schedule, BNS 60(a) is according as offence abetted is cognizable or non-cognizable, according as offence abetted is bailable or non-bailable, triable by Court by which offence abetted is triable; punishment: Imprisonment extending to one-fourth of the longest term provided for the offence, or fine, or both.
Source: BNSS, 2023, First Schedule, Part I.
The BNS applies to offences committed on or after 1 July 2024. Offences committed earlier are charged and tried under the IPC.
60. Whoever, intending to facilitate or knowing it to be likely that he will thereby facilitate the commission of an offence punishable with imprisonment, voluntarily conceals, by any act or illegal omission, the existence of a design to commit such offence, or makes any representation which he knows to be false respecting such design shall,—
(a) if the offence be committed, be punished with imprisonment of the description provided for the offence, for a term which may extend to one-fourth; and
(b) if the offence be not committed, to one-eighth,
of the longest term of such imprisonment, or with such fine as is provided for the offence, or with both.
Of criminal conspiracy