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Section 12: Punishment for abetment of offences
Whoever abets any offence punishable under this Act, whether or not that offence is committed in consequence of that abetment, shall be punishable with imprisonment for a term which shall not be less than three years, but which may extend to seven years and shall also be liable to fine.
Source: official text of The Prevention of Corruption Act, 1988 as published on India Code (PDF). All sections of the Prevention of Corruption Act, 1988.