The Bharatiya Nyaya Sanhita,2023
173. Punishment for bribery.
Whoever commits the offence of bribery shall be punished with imprisonment of either description for a term which may extend to one year, or with fine, or with both:
Provided that bribery by treating shall be punished with fine only.
Explanation.-“Treating” means that form of bribery where the gratification consists in food, drink, entertainment, or provision.
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The Bharatiya Nyaya Sanhita,2023Indian Laws – Bare Acts