Indian Penal Code, 1860
120.
Concealing design to commit offence punishable with imprisonment
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,
If offence be
committed-if offence be not committed- shall, 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, 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.