https://www.taxtmi.com/acts?id=55982 Section 67B criminalises electronic publication, transmission, creation, collection, browsing, downloading, promotion, exchange, or distribution of material depicting children in an obscene, indecent, or sexually explicit manner. It also covers online grooming for sexually explicit conduct, facilitation of online child abuse, and electronic recording of sexually explicit abuse of children. Imprisonment and fine apply, with enhanced imprisonment for repeat convictions, subject to public-good and bona fide heritage or religious-purpose exceptions. en-us Thu, 24 Sep 2026 17:19:34 +0530 Thu, 24 Sep 2026 17:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55982 Section 67B criminalises electronic publication, transmission, creation, collection, browsing, downloading, promotion, exchange, or distribution of material depicting children in an obscene, indecent, or sexually explicit manner. It also covers online grooming for sexually explicit conduct, facilitation of online child abuse, and electronic recording of sexually explicit abuse of children. Imprisonment and fine apply, with enhanced imprisonment for repeat convictions, subject to public-good and bona fide heritage or religious-purpose exceptions. Act-Rules Indian Laws Thu, 24 Sep 2026 17:19:34 +0530 https://www.taxtmi.com/acts?id=55982