Lysa / IPC-BNS Mapping / Section 2(24) Section 2(24) BNS: Offence. Section 2(24) of the BNS corresponds to Section 40 of the IPC. BNS section: 2(24) IPC equivalent: Section 40 Category: General Word 'denotes' is replaced by 'means'. View the complete IPC to BNS mapping table →