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.