Penal Code (45 of 1860) , S.306— Abetment of suicide - Proof - Deceased committed suicide for failure to repay loan amount - Suicide note and evidence of witnesses not establishing that there was instigation or abetment by accused which had driven deceased to commit suicide - Mere use of abusive words by accused not by itself sufficient to constitute offence under S. 306 - Conviction of accused, set aside. The essential ingredients of the offence under Section 306 I.P.C. are: (i) the abetment; (ii) the intention of the accused to aid or instigate or abet the deceased to commit suicide. The act of the accused, however, insulting the deceased by using abusive language will not, by itself, constitute the abetment of suicide. There should be evidence capable of suggesting that the accused intended by such act to instigate the deceased to commit suicide. Unless the ingredients of instigation/abetment to commit suicide are satisfied, accused cannot be convicted under Section 306 I.P.C. In the present case, suicide note and the oral evidence of witnesses, would not be sufficient to establish @page-SC44 that the suicide by the deceased was directly linked to the instigation or abetment by the appellant-deceased. Having advanced the money to the deceased, the appellant-accused might have uttered some abusive words; but that by itself is ....