Section 211(1) in Andhra Pradesh Panchayat Raj Act, 1994
(1)Bribery, that is to say,-(A)any gift, offer or promise by a candidate or his agent or by any other person with the consent of a candidate or his election agent, of any gratification, to any person whomsoever, with the object, directly or indirectly, of inducing -(a)a person to stand or not to stand as or to withdraw or not to withdraw from being a candidate at an election, or(b)an elector to vote or refrain from voting at an election, or as a reward to-(i)a person for having so stood or not stood, or for having withdrawn or not having withdrawn his candidature, or(ii)an elector for having voted or refrained from voting;(B)the receipt of, or agreement to receive, any gratification, whether as a motive or a reward-(a)by a person for standing or not standing as or for withdrawing or not withdrawing from being a candidate, or(b)by any person whomsoever for himself or any other person for voting or refraining from voting or inducing or attempting to induce any elector to vote or refrain from voting, or any candidate to withdraw or not to withdraw his candidature.Explanation. - For the purpose of this clause the term "gratification" is not restricted to pecuniary gratification or gratifications estimable in money and it includes all forms of entertainment and all forms of employment for reward but it does not include the payment of any expenses bonafide incurred at, or for the purpose of any election and duly entered in the account of election expenses.