IPC Section 108 is now BNS Section 46

IPC 108 (Abettor) → BNS 46 Abettor

Verbatim · BNS 4646. Abettor.— A person abets an offence, who abets either the commission of an offence, or the commission of an act which would be an offence, if committed by a person capable by law of committing an offence with the same intention or knowledge as that of the abettor.

Read the full BNS Section 46 →

Offences committed before 1 July 2024 are still charged and tried under the IPC; the BNS applies to offences on or after that date.

Old-to-new correspondence is indicative and not always one-to-one; read the new text itself.