Difference between preparation and attempt:
The preparation consists in devising or arranging the means or measures necessary for the commission of the offence.
It differs widely from the attempt which is the direct movement towards the commission after preparations are made.
Preparation to commit an offence is punishable only when the preparation is to commit offences under Section 122 (waging war against the Government of India) and Section 399 (preparation to commit dacoity).
There is a greater degree of determination in attempt as compared with preparation.
The dividing line between mere preparation and an attempt is sometimes thin and has to be decided on the facts of each case.
[Abhyanand Mishra vs. State of Bihar (1961) 2 Cr. LJ 822, AIR 1961 SC 1698]