Section 34 of the Indian Penal Code (IPC) is not a penal provision by itself. It does not create any separate offence. Instead, it is a rule of evidence or a principle of criminal liability that deals with the acts done by several persons in furtherance of a common intention. It helps in attributing liability to all persons who share a common intention to commit an offence, even if only one of them physically commits the act. Therefore, option (D) is false because Section 34 is not a penal provision, but a principle to determine liability.
\[
{\text{It is a penal provision}}
\]