IPC Section 114 is now BNS Section 54

IPC 114 (Abettor present when offence is committed) → BNS 54 Abettor present when offence is committed

Verbatim · BNS 5454. Abettor present when offence is committed.— Whenever any person, who is absent would be liable to be punished as an abettor, is present when the act or offence for which he would be punishable in consequence of the abetment is committed, he shall be deemed to have committed such act or offence.

Read the full BNS Section 54 →

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.