Section 173 of Bharatiya Nyaya Sanhita (BNS) 2023:Punishment for bribery.

Punishment for bribery.Bharatiya Nyaya Sanhita 2023
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.