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 201 and 202 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, 302, 304, 382, 392, 393, 394, 395, 396, 397, 398, 399, 402, 435, 436, 449, 450, 457, 458, 459 and 460"
201 IPC Causing disappearance of evidence of offence, or giving false information to screen offender
202 IPC Intentional omission to give information of offence by person bound to inform
203 IPC Giving false information respecting an offence committed
204 IPC Destruction of document to prevent its production as evidence
205 IPC False personation for purpose of act or proceeding in suit or prosecution
207 IPC Fraudulent claim to property to prevent its seizure as forfeited or in execution
208 IPC Fraudulently suffering decree for sum not due