Provision

Whoever, knowing or having reason to believe that an offence has been committed, causes any evidence of the commission of that offence to disappear, with the intention of screening the offender from legal punishment, or with that intention gives any information respecting the offence which he knows or believes to be false,
if a capital offence.-shall, if the offence which he knows or believes to have been committed is punishable with death, be punished with imprisonment of either description for a term which may extend to seven years, and shall also be liable to fine;
if punishable with imprisonment for life.-and if the offence is punishable with [imprisonment for life], or with imprisonment which may extend to ten years, shall be punished with imprisonment of either description for a term which may extend to three years, and shall also be liable to fine;
if punishable with less than ten years' imprisonment.-and if the offence is punishable with imprisonment for any term not extending to ten years, shall be punished with imprisonment of the description provided for the offence, for a term which may extend toone-fourth part of the longest term of the imprisonment provided for the offence, or with fine, or with both.


Simply Put

This section deals with the intentionally disapperance of evidence of an offence, or giving false information in order to protect the offender,

If a capital offence.- if the offence committed was liable of capital punishment, then punishment to the person who helped will be imprisonment which can extend to 7 years and also be liable for fine.

If punishable with imprisonment for life. - if the offence committed was liable for life imprisonment  or imprisonment which extend to 10 years, the the person who helped shall be imprisoned for a period which can extend to 3 years and also be liable for fine.

If punishable with less than ten years imprisonment. - if the offence committed was liable for punishment less than 10 years then the person who helped shall be liable for 1/4th of the punishment whichever is higher, or fine, or both of the offence.



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