Section 40 of IPC 1860: Offence
Offence-Indian Penal Code
Except in the Chapters and sections mentioned in clauses 2 and 3 of this section, the word offence denotes a thing made punishable by this Code.
Except in the Chapters and sections mentioned in clauses 2 and 3 of this section, the word offence denotes a thing made punishable by this Code.