Section 48 in THE BHARATIYA NYAYA SANHITA, 2023 – BNS

Abetment
outside India
for offence in
India.

48. A person abets an offence within the meaning of this Sanhita who, without and
    beyond India, abets the commission of any act in India which would constitute an offence if
    committed in India.
    
    Illustration.
    A, in country X, instigates B, to commit a murder in India, A is guilty of abetting murder.