IPC section 299 and section 300 are both related to the crime of culpable homicide but differ in their degree of severity and the circumstances under which the crime is committed. IPC section 299 defines the offense of culpable homicide not amounting to murder. It is committed when a person causes the death of another person without intending to cause death, but with the knowledge that the act is likely to cause death or with the intention of causing bodily injury that is likely to cause death. The punishment for culpable homicide not amounting to murder is imprisonment for a term which may extend to ten years, and/or a fine. IPC section 300 defines the offense of murder. It is committed when a person causes the death of another person with the intention of causing death, or with the knowledge that the act is likely to cause death. Murder is a more serious offense than culpable homicide not amounting to murder, and the punishment for murder is life imprisonment or the death penalty. The key difference between these two sections is that murder requires a specific intent to cause death, while culpable homicide not amounting to murder does not require such specific intent. Rather, the person must have knowledge that their actions are likely to cause death, or have the intention of causing bodily injury that is likely to cause death. This means that culpable homicide not amounting to murder is considered to be a lesser offense than murder.