The offence of theft is punishable in the Bharatiya Nyaya Sanhita, 2023 under:

Section 303(2) of the Bharatiya Nyaya Sanhita, 2023 (formerly section 379 IPC) prescribes the punishment for theft: imprisonment up to three years, or fine, or both, and on a second or subsequent conviction rigorous imprisonment of not less than one year and up to five years with fine. Its proviso allows community service for a first conviction where the stolen property is worth less than ₹ 5,000 and is returned or its value restored. Section 303(1) only defines theft, while sections 305 and 306 punish aggravated forms (theft in a dwelling house etc. and theft by a clerk or servant), so the answer is "Section 303(2)".