Section 12 of the Act only states that abetment of any offence in the act is also an offence and is punisbable. Bribing is a separate crime within the act but then what does abetment mean in the context of this law then ? can encouraging someone to take or give bribes be considered abetment ?
Abetment is to abet
To encourage or incite another to commit a crime. This word is usually applied to aiding in the commission of a crime. To abet another to commit a murder is to command, procure, counsel, encourage, induce, or assist. To facilitate the commission of a crime, promote its accomplishment, or help in advancing or bringing it about.
So encouraging someone to give or take bribes is abetment, and so would, say, conveying the bribe itself so they don't have to meet in circumstances where it would be noticed.
Per the legal dictionary of the Free Dictionary.
Abetment in Indian criminal jurisprudence is implied as per the definition under Section 107 of the Indian Penal Code
For its application within the context of Prevention of Corruption Act, see Hari Kishan Bansal v. CBI
The word abetment is not defined in the P.C.Act but by virtue of Section 28 of the said Act, it is permissible to look into the definition of ―abetment appearing under Section 107 of the IPC.