The official text
Old and new, side by side
Indian Penal Code, 1860
Section 171E 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.
Bharatiya Nyaya Sanhita, 2023
Section 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.
The texts are India Code’s. The amendment markers and footnotes of the official print are left out, so the old section reads as it stood when it was repealed; State amendments are not shown. The PDFs linked below carry the full history.