IPC §40 → BNS §2

BNS Section 2(24) preserves the three-tier structure (main clause + sub-clauses (a) and (b)). Changes are mechanical: denotes → means; the chapter reference shifts to BNS Chapter III; the enumerated section lists are updated from IPC sections to BNS sections; and six months or upwards becomes six months or more.

IPC Section 40 carried a three-tier definition of offence: (1) default — punishable by the IPC; (2) extended — for the specified Chapters and enumerated sections, also covers things punishable under any special or local law; (3) further extended — for a smaller list of sections, only when the special/local law carries imprisonment of six months or upwards. BNS Section 2(24) preserves the same three-tier structure in main-clause + sub-clause (a) + sub-clause (b) form. Changes are mechanical: denotes → means (drafting modernisation); six months or upwards → six months or more (drafting modernisation; same threshold); the IPC chapter references (Chapter IV General Exceptions; Chapter VA Criminal Conspiracy) are consolidated into BNS Chapter III; and the enumerated section lists are updated from IPC section numbers to BNS section numbers. Per the cross-reference-remapping doctrine, these updates are pointer maintenance to preserve the same legal reach under new section labels — they do not constitute scope drift unless the enumerated set actually adds or drops members that change the operative coverage. The Chapter III consolidation in particular reflects BNS's broader restructuring (General Exceptions absorbed into Chapter III) and is recorded as a consolidation pattern, not envelope drift.