According to the Bharatiya Nagarik Suraksha Sanhita, 2023, the power to tender pardon to an accomplice…

Section 343(1) of the BNSS (formerly section 306(1) CrPC) empowers the Chief Judicial Magistrate to tender a pardon at any stage of the investigation or inquiry into, or the trial of, the offence. The Magistrate of the first class may do so only while inquiring into or trying the offence, at any stage of the inquiry or trial, so statement (b) does not identify the investigation-stage power merely by first-class status. The offence category and full-true-disclosure condition must also be satisfied. (The former Code also named the Metropolitan Magistrate, a class of Magistrate the BNSS no longer provides for.)