Actus in case of abetment is the very communication made to the person abetted. Section 107 of IPC has specifically used the words instigates, engages and intentional aiding which are the actus in the offence of abetment and the element of reus lies in the fact the law prohibits this communication itself.
Mens rea is the intention and knowledge with which the communication was made. The words ‘doing of that thing’ used in all the three clauses of Section 107 show the intention in the offence of abetment.
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