https://www.taxtmi.com/acts?id=56538 Section 51 extends Indian Penal Code coverage to persons outside India committing offences targeting computer resources located in India. It clarifies the inclusion of extraterritorial acts that would be punishable if committed within India and adopts the statutory meaning of computer resource. It also recognises concealment through encryption or other information-hiding tools under sections 118 and 119, expands section 40(2) references, and replaces "digital signature" with "electronic signature" in section 464. en-us Mon, 05 Oct 2026 12:51:47 +0530 Mon, 05 Oct 2026 12:51:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=56538 Section 51 extends Indian Penal Code coverage to persons outside India committing offences targeting computer resources located in India. It clarifies the inclusion of extraterritorial acts that would be punishable if committed within India and adopts the statutory meaning of computer resource. It also recognises concealment through encryption or other information-hiding tools under sections 118 and 119, expands section 40(2) references, and replaces "digital signature" with "electronic signature" in section 464. Act-Rules F. Acts / Amendment Acts Mon, 05 Oct 2026 12:51:47 +0530 https://www.taxtmi.com/acts?id=56538