Central Government Act
Section 171E in The Indian Penal Code, 1860
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.