https://www.taxtmi.com/acts?id=56519 Section 32 substitutes provisions creating computer-related offences for dishonest or fraudulent acts involving computer resources, offensive electronic communications, receipt of stolen computer resources, identity theft, cheating by personation, privacy violations, and cyber terrorism. It also criminalises electronic publication or transmission of obscene, sexually explicit, and child sexual material, subject to limited public-good and bona fide heritage or religious exclusions. Intermediaries must preserve and retain prescribed information for the prescribed period and in the prescribed manner, with penalties for intentional or knowing non-compliance. en-us Mon, 05 Oct 2026 12:44:24 +0530 Mon, 05 Oct 2026 12:44:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56519 Section 32 substitutes provisions creating computer-related offences for dishonest or fraudulent acts involving computer resources, offensive electronic communications, receipt of stolen computer resources, identity theft, cheating by personation, privacy violations, and cyber terrorism. It also criminalises electronic publication or transmission of obscene, sexually explicit, and child sexual material, subject to limited public-good and bona fide heritage or religious exclusions. Intermediaries must preserve and retain prescribed information for the prescribed period and in the prescribed manner, with penalties for intentional or knowing non-compliance. Act-Rules F. Acts / Amendment Acts Mon, 05 Oct 2026 12:44:24 +0530 https://www.taxtmi.com/acts?id=56519