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Section 28: Punishment for attempts to commit offences
Whoever attempts to commit any offence punishable under this Chapter or to cause such offence to be committed and in such attempt does any act towards the commission of the offence shall be punishable with the punishment provided for the offence.
Source: official text of The Narcotic Drugs and Psychotropic Substances Act, 1985 as published on India Code (PDF). All sections of the Narcotic Drugs and Psychotropic Substances Act, 1985.