Any person who is aware of the commission or the intention of any other person to commit any of the following offences punishable under the Indian Penal Code (45 of 1860) must, unless they have a reasonable excuse (the burden of proving which lies on the person), immediately inform the nearest Magistrate or police officer of such commission or intention:
- Offences against the state (Sections 121 to 126, and Section 130, Chapter VI).
- Offences against public tranquility (Sections 143 to 148, Chapter VIII).
- Offences related to illegal gratification (Sections 161 to 165A).
- Offences relating to adulteration of food, drugs, etc. (Sections 272 to 278).
- Offences affecting life (Sections 302, 303, 304).
- Offence related to kidnapping for ransom, etc. (Section 364A).
- Offence of theft with preparation to cause death, hurt, or restraint (Section 382).
- Offences of robbery and dacoity (Sections 392 to 399, and Section 402).
- Criminal breach of trust by public servant (Section 409).
- Offences related to mischief against property (Sections 431 to 439).
- Offence of house-trespass (Sections 449 and 450).
- Offences of lurking house-trespass (Sections 456 to 460).
- Offences related to currency notes and bank notes (Sections 489A to 489E).
For the purposes of this section, "offence" includes any act committed outside of India that would constitute an offence if it had been committed in India.
