Section 107 is a substantive provision which defines Abetment. The sections which follow it lay down punishments to be inflicted for causing abetment. The principle of shared responsibilty is applicable in the cases of abetment where abettor is equally liable for the acts of person abetted. This has been expressed in following provisions of IPC which makes it clear that should the degree of crime done by the person abetted is equal to the intented level of abettor, the latter too has same liability. Hence u/s 109 of the Code, the abettor is equally liable for the act done by the person abetted. This implies that if a person abetted commits a theft and is punished with 6 months SI, the Abettor too shall be imprisoned for 6 months. The rule is not applicable in such crimes where separate provisions are made to differently punish abettor and person abetted.
Only, in cases where intention or knowledge did not meet or act was done in a different manner than intended will attract the differentiated liability.
Further, u/s 115 if act abetted was punishable with death or LI but was not done then abettor shall be punished with imprisonment extending to 7 years and fine and if such act causes harm then abettor can go undergo imprionment extending 14 years and fine.
Lastly, u/s 116 if an act abetted is punishable with imprisonment but not commited, in such case abettor is liable for the maximum of 1/4 of the maximum term provided for such offence.