SECTION 40 IPC : Except in the chapters and sections stated in sub-sections 2 and 3 of this section, the term “offence” refers to a thing made penal by this Code.
Sections 64, 65, 66, 67, 71, 109, 110, 112, 114, 115, 116, 117, 187, 194, 195, 203, 211, 213, 214, 221, 222, 223, 224, 225, 327, 329, 331, 347, 348, 388, 389, and 445 refer to “offence” as defined by special and local law.
When the penalty for an offense demonstrates that it is against the law to be imprisoned for a period of six months or longer, whether or not a fine and punishment are also included. The code that was previously written is represented by these sections. 141, 176, 177, 202, 212, 216 and 441.