IPC Section 379 is now BNS Section 303(2)

IPC 379 (Punishment for theft) → BNS 303(2) Theft

Verbatim · BNS 303(2)(2) Whoever commits theft shall be punished with imprisonment of either description for a term which may extend to three years, or with fine, or with both and in case of second or subsequent conviction of any person under this section, he shall be punished with rigorous imprisonment for a term which shall not be less than one year but which may extend to five years and with fine: Provided that in cases of theft where the value of the stolen property is less than five thousand rupees, and a person is convicted for the first time, shall upon return of the value of property or restoration of the …

Read the full BNS Section 303 →

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.