Sec. r p c act 107, 116

Assuming you mean sections 107 and 116 of IPC (The Indian Penal Code;) 

Section 107 explains who an abbetor is (i.e. one who instigates or intentionally aids someone for commission of an offence.) Section 116 lays down that if a person abets someone to do an offence which has not/had not been committed, the punishment of such a person may be reduced down to a quarter of what it would have been had the offense been committed by the abetted.

Hope this makes it clear!