Section 24 of the PC Act protects the bribe-giver when:

Section 24 of the Prevention of Corruption Act, 1988 provides statutory immunity to a bribe-giver who acted under coercion, extortion, or undue pressure from a public servant. The purpose of this provision is to distinguish between voluntary corruption and situations where the individual has no real choice but to comply with the demands of a corrupt official. Immunity is conditional: the bribe-giver must report the offence to the competent authorities within the prescribed time, enabling law enforcement to act against the coercing public servant. This ensures that genuine victims of extortion are not penalised while still discouraging voluntary corruption. The protection does not extend to individuals who willingly give bribes, pay in instalments, use intermediaries, or seek to obtain lawful or unlawful favours voluntarily. Judicial interpretation reinforces that Section 24 encourages reporting and protects coerced individuals while maintaining the Act’s overall deterrent purpose. Option B correctly captures the statutory intent. Options A, C, D, and E are incorrect because they describe voluntary, planned, or uncoerced bribe-giving, which falls squarely within punishable conduct under the PC Act.