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IT Act 2000 and Cybercrimes in India: Key Provisions, Offences and Amendments

Guide to IT Act 2000 key provisions. Covers digital signatures, cyber offences (hacking, identity theft, cyberstalking), Section 66 to 74, adjudication, and 2008 amendments.

TaxClue Team Tax & Compliance Expert

May 13, 2026 2 min read 0 views Updated May 24, 2026

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The Information Technology Act 2000 (IT Act), amended significantly in 2008, is India's primary legislation governing electronic commerce and cybercrimes. As digital transactions dominate, understanding the IT Act is essential for businesses, individuals, and legal professionals.

Key Provisions of IT Act 2000

Section 2: Definitions including electronic records, digital signatures, computer, cybercafe
Sections 3-10: Digital signatures and electronic contracts — legal recognition
Section 43: Civil penalty for unauthorized access, hacking, virus infection — up to Rs. 1 crore compensation
Section 66: Computer-related offences (hacking) — imprisonment up to 3 years + fine Rs. 5 lakh
Section 66A (struck down): Was used to arrest for offensive messages — struck down by SC in Shreya Singhal case 2015
Section 66B: Receiving stolen computer resource — up to 3 years
Section 66C: Identity theft (using another's digital signature/password) — up to 3 years
Section 66D: Cheating using computer — up to 3 years
Section 66E: Privacy violation (publishing private images) — up to 3 years
Section 66F: Cyber terrorism — up to life imprisonment
Section 67: Publishing obscene material online — up to 5 years
Section 69: Government power to intercept/decrypt electronic communications
Section 72: Breach of confidentiality by intermediaries — up to 2 years

Intermediary Liability

Under Section 66A(2) (now Rules under IT Act), intermediaries (ISPs, social media platforms, app stores) enjoy safe harbour if they: act as passive conduit, don't initiate transmission, don't select recipients, and act expeditiously on takedown notices. The IT Rules 2021 (Intermediary Guidelines) now require: grievance redressal officers, monthly compliance reports for large platforms, and take-down within 24-36 hours.

Adjudication Under IT Act

Civil disputes for Section 43 claims (unauthorized access, damages) go to Adjudicating Officers (state IT secretaries) for claims up to Rs. 5 crore. Higher value claims go to civil courts.

Cyber Appellate Tribunal (CYTAT)

Appeals from Adjudicating Officers go to the Cyber Appellate Tribunal. Further appeal to High Court.

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Frequently Asked Questions

What is Section 66 of the IT Act?

Computer-related offences including hacking (unauthorized access with intent to cause damage) — punishable with up to 3 years imprisonment and fine up to Rs. 5 lakh.

Is Section 66A of IT Act still in force?

No. The Supreme Court struck down Section 66A (offensive messages) in Shreya Singhal v Union of India (2015) as unconstitutional for violating freedom of speech.

What is identity theft under the IT Act?

Section 66C — fraudulently using someone else's electronic signature, password, or other identifying feature. Punishable up to 3 years imprisonment.

What is cyber terrorism under the IT Act?

Section 66F — accessing protected systems or introducing viruses to threaten national security/critical infrastructure. Punishable with imprisonment up to life.

Who are intermediaries under the IT Act?

Network service providers, internet service providers, web hosting companies, search engines, social media platforms, and similar entities. They have safe harbour protection if they comply with IT Rules.

Where are civil cyber disputes adjudicated?

Adjudicating Officers (state IT secretaries) for Section 43 claims up to Rs. 5 crore. Higher claims go to civil courts.