Section 60: Concealing Design to Commit Offence Punishable with Imprisonment
Bharatiya Nyaya Sanhita • Chapter IV: Of Abetment, Criminal Conspiracy & Attempt • Official Statutory Text & Legal Guide
Chapter IV: Of Abetment, Criminal Conspiracy & Attempt
Court by which offence abetted is triable
According as offence abetted is bailable or non-bailable
According as offence abetted is cognizable or non-cognizable
Formerly Sec 120 IPC
Legal Commentary & Landmark Judgments: Section 60
Section 60 penalizes concealing a design to commit an offence punishable with imprisonment, providing imprisonment up to one-fourth of the longest term if the offence is committed, and up to one-eighth if not committed.
In commercial fraud prosecutions where corporate employees are accused of concealing financial embezzlement by directors, argue absence of facilitation: demonstrating that employees had no knowledge of the hidden transactions defeats Section 60 charges.