A, with intent to cause injury to B, falsely accuses him of having committed an offence, knowing that…

Illustration (e) to section 243 of the BNSS says A may be separately charged with and convicted of "Offences under sections 230 and 248 of the BNS": the false accusation falls under section 248 and the false evidence aimed at a conviction for a capital offence falls under section 230. Neither offence absorbs the other, and section 229(2) is the provision for false evidence outside judicial proceedings, not for evidence given at a trial to procure a capital conviction.