Under the Bharatiya Nyaya Sanhita, 2023, which of the following statements is INCORRECT?

The term ‘abettor’ is defined in the same section as ‘abetment of a thing’.

‘A’ instigates ‘B’ to give false evidence. If ‘B’ does not give false evidence, ‘A’ has still committed the abetment of offence under the Sanhita.

‘A’ instigates ‘B’ to burn ‘Z’s house; ‘B’ sets fire to the house and at the same time commits theft of property there. A, though guilty of abetting the burning of the house, is not guilty of abetting the theft.

An act or offence is said to be committed in consequence of abetment, when it is committed in consequence of the instigation, or in pursuance of the conspiracy, or with the aid which constitutes the abetment.