Correct option is C
Statements (A), (B), and (E) are correct: The offence of abetment is defined under Section 107 IPC (45 BNS); the essential ingredient of criminal conspiracy is the agreement to commit an offence; and abetment in India of offences committed outside of India is punishable under Section 108A IPC. Statement (C) is incorrect as the punishment for criminal conspiracy is provided under Section 120B IPC (61 BNS), and Statement (D) is incorrect as State of Tamil Nadu v. Nalini is related to criminal conspiracy, not abetment.