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 236 and 237 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, 97, 99, 172, 173, 174, 175, 301,303, 304, 305, 306, 320, 325 and 326.