Section 118 of IPC – “Concealing design to commit offence punishable with death or imprisonment for life.”
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Whoever intending to facilitate or knowing it to be likely that he will thereby facilitate the commission of an offence punishable with death or imprisonment for life,
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voluntarily conceals, by any act of illegal omission, the existence of a design to commit such offence or makes any representation which he knows to be false respecting such design,
If offence be committed —If offence be not committed. —shall, if that offence be committed, be punished with imprisonment of either description for a term which may extend to seven years; or if the offence be not committed, with imprisonment of either description, for a term which may extend to three years, and in either case shall also be liable to fine.