Indian Penal Code, 1860
203. Giving
false information respecting an offence committed
Whoever knowing or
having reason to believe that an offence has been committed, gives any
information respecting that offence which he knows or believes to be false,
shall be punished with imprisonment of either description for a term which may
extend to two years, or with fine, or with both.
106 [Explanation- In sections 201 and 202 and in this
section the word "offence", includes any act committed at any place
out of 107[India], which, if committed in 107[India], would
be punishable under any of the following sections, namely, 302, 304, 382, 392,
393, 394, 395, 396, 397, 398, 399, 402, 435, 436, 449, 450, 457, 458, 459 and
460.]