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.
Explanation — —In sections 238 and 239 and in this section the word “offence” includes any act committed at any place out of India, which, if committed in India, would be punishable under any of the following sections, namely, 103, 105, 307, sub-sections (2),
(3) and (4) of section 309, sub-sections (2), (3), (4) and (5) of section 310, 311, 312, clauses (f) and (g) of section 326, sub-sections (4), (6), (7) and (8) of section 331, clauses (a) and (b) of section 332.
Legal Commentary & Landmark Judgments: Section 240
Section 240 punishes giving information respecting an offence which a person knows or has reason to believe to be false, intending to divert the investigation.
Show that the informant was an accomplice attempting to create a false alibi or point suspicion towards an innocent rival. Check contemporaneous call records and CCTV.