What replaced the IPC? (BNS 2023 explained)
The three new codes
BNS covers offences and punishments, BNSS covers criminal procedure (FIR, arrest, bail, trial), and BSA covers evidence. They modernise language, add offences like organised crime and mob lynching, and introduce timelines and electronic processes.
What it means for you
Crimes committed before 1 July 2024 are still tried under the IPC/CrPC; new cases use the BNS/BNSS/BSA. If you have an old IPC section, use an IPC-to-BNS mapping to find its current equivalent.
Related questions
Is IPC still valid after BNS?
The IPC continues to apply to offences committed before 1 July 2024 and to pending cases. For anything on or after that date, the BNS applies. Both coexist during the transition.
Related reading
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General information for AY 2026-27, not professional advice. Rules change with each Finance Act / notification and depend on your facts — verify with a licensed CA or advocate before acting.