Whoever, knowing or having reason to believe that an offence has been committed, intentionally omits to give any information respecting that offence which he is legally bound to give, shall be punished with imprisonment of either description for a term which may extend to six months, or with fine which may extend to five thousand rupees, or with both.
CHAPTER XIV OF FALSE EVIDENCE AND OFFENCES AGAINST PUBLIC JUSTICE
Section 239: Intentional omission to give information of offence by person bound to inform
The Bharatiya Nyaya Sanhita, 2023
Corresponding IPC provision
As given in the correspondence table of the National Crime Records Bureau (Ministry of Home Affairs). Read both texts before relying on it. NCRB table