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Section 67A of the Information Technology Act, 2000: sexually explicit material in electronic form

Section 67A applies to whoever publishes or transmits, or causes to be published or transmitted, in the electronic form any material which contains sexually explicit act or...

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Published
October 2, 2026
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Oct 10, 2026
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Last updated: October 2026Verified against: Government sources

Section 67A of the Information Technology Act, 2000 punishes publishing or transmitting, or causing to be published or transmitted, in the electronic form any material which contains a sexually explicit act or conduct. The punishment is graded for a first conviction and for a second or subsequent conviction. This article sets out the elements and punishment in the words of the section and describes no material beyond them. It follows the consolidated text consulted (the Act as amended by the Information Technology (Amendment) Act, 2008); later amendments and the current position should be checked.

What section 67A says

The copy prints: "Whoever publishes or transmits or causes to be published or transmitted in the electronic form any material which contains sexually explicit act or conduct shall be punished on first conviction with imprisonment of either description for a term which may extend to five years and with fine which may extend to ten lakh rupees and in the event of second or subsequent conviction with imprisonment of either description for a term which may extend to seven years and also with fine which may extend to ten lakh rupees."

There are two working parts:

  1. The act: publishing, transmitting, or causing either, "in the electronic form".
  2. The material: material "which contains sexually explicit act or conduct".

Unlike section 67, section 67A has no multi-limb test of the effect of the material. It turns on whether the material contains a "sexually explicit act or conduct". The Act does not define that phrase in this section, and this article adds no definition. The section also prints no list of platforms, devices or numbers of recipients.

If you operate a service on which others upload material, or you publish content yourself, early legal dispute resolution advice on your complaint-handling process and record-keeping helps you respond properly if a notice or complaint is received.

Punishment as printed

StageImprisonmentFine
First conviction"of either description for a term which may extend to five years""and with fine which may extend to ten lakh rupees"
Second or subsequent conviction"of either description for a term which may extend to seven years""and also with fine which may extend to ten lakh rupees"

The word is "may extend", so the section prints maximums and no minimum. For comparison, section 67 prints three years and five lakh rupees on first conviction, and five years and ten lakh rupees on second or subsequent conviction; see our article on section 67.

The proviso printed under section 67B

The copy prints, after clause (e) of section 67B, a proviso whose own opening words refer to "section 67, section 67-A and this section". It therefore applies to section 67A. It reads: "Provided that provisions of section 67, section 67-A and this section does not extend to any book, pamphlet, paper, writing, drawing, painting representation or figure in electronic form - (i) the publication of which is proved to be justified as being for the public good on the ground that such book, pamphlet, paper, writing, drawing, painting representation or figure is the interest of science, literature, art or learning or other objects of general concern; or (ii) which is kept or used for bona fide hertiage or religious purposes."

The copy has three slips in this proviso: "does not extend" for "do not extend", "is the interest of" with a missing word, and "hertiage" for "heritage". We flag them and do not correct the text.

LimbRequirement in the words
(i)Publication "proved to be justified" as being for the public good, on the ground of the interest of science, literature, art or learning or other objects of general concern
(ii)"kept or used for bona fide" heritage or religious purposes

The proviso names the kinds of item it covers: a book, pamphlet, paper, writing, drawing, painting, representation or figure in electronic form. Whether a given item falls in that list and within (i) or (ii) is a question of proof.

The general provisions that apply

Section 77A allows a Court of competent jurisdiction to compound offences "other than offences for which the punishment for life or imprisonment for a term exceeding three years has been provided", with two provisos (previous conviction; socio economic conditions, a child below the age of 18 years or a woman). A reader should compare that wording with the printed term in section 67A on its own. Section 77B prints: "Notwithstanding anything contained in the Code of Criminal Procedure, 1973 (2 of 1974), the offence punishable with imprisonment of three years and above shall be cognizable and the offence punishable with imprisonment of three years shall be bailable." We quote it and classify nothing beyond those words. Section 78 says a police officer not below the rank of shall investigate any offence under the Act. Sections 84B and 84C deal with abetment and attempt, and section 85 with companies. Our articles on sections 77A and 77B and section 85 cover them. The Act refers to the Code of Criminal Procedure, 1973; check the current procedural law for the corresponding provisions.

A worked example, at the level of the elements

Tanvi Sethi, an invented operator of a membership website, receives a notice that an item on her site is said to contain a sexually explicit act or conduct, and that it was published by a member. The questions on the words of the section are: who published or transmitted, or caused to be published or transmitted, the item; whether the item contains what the section describes; and, if the proviso is raised, whether the item is a listed kind of work and whether the public-good ground or the heritage or religious ground is proved. The position of a person who only hosts material as an intermediary is read under section 79, which is explained in our article on section 79; section 67A itself says nothing about hosts.

Need help with a notice or complaint?

If you have received a notice or complaint under section 67A, or you want your platform's content process reviewed, our team can help you read the section and plan the response. Reach us for legal dispute resolution.

Key takeaways

  • Section 67A covers publishing or transmitting, or causing to be published or transmitted, in electronic form, material which contains sexually explicit act or conduct.
  • Printed punishment: first conviction, up to five years and fine up to ten lakh rupees; second or subsequent conviction, up to seven years and fine up to ten lakh rupees.
  • The proviso printed under section 67B applies to sections 67, 67A and 67B.
  • Sections 77A, 77B, 78, 84B, 84C and 85 apply as printed; check the current procedural law.

Read next

Disclaimer: Based on a consolidated copy of the Information Technology Act, 2000 as amended by the Information Technology (Amendment) Act, 2008, on the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 as originally notified on 25 February 2021 and on the CERT-In Directions of 28 April 2022, read with the amendments made to the Act by the Jan Vishwas (Amendment of Provisions) Act, 2023 and by section 44 of the Digital Personal Data Protection Act, 2023, as consulted on 2 October 2026. Commencement notifications, other amendments, rules, directions and the current position of each provision are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 67A

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

What does section 67A punish?

Publishing or transmitting, or causing to be published or transmitted, in the electronic form, material which contains sexually explicit act or conduct.

What is the maximum punishment on first conviction?

Imprisonment of either description for a term which may extend to five years and fine which may extend to ten lakh rupees.

Ask the question before you sign — it is always cheaper than asking it afterwards.

— TaxClue Compliance Desk

Section 67A: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 7 questions readers ask most on this topic.

Publishing or transmitting, or causing to be published or transmitted, in the electronic form, material which contains sexually explicit act or conduct.

Imprisonment of either description for a term which may extend to five years and fine which may extend to ten lakh rupees.

The printed term becomes up to seven years, and the fine remains up to ten lakh rupees.

The proviso printed under section 67B says that the provisions of sections 67, 67A and 67B do not extend to certain items in electronic form, on the public-good ground proved or for bona fide heritage or religious purposes.

Not in section 67A. The phrase is used without an Explanation in this section.

The section speaks of publishing, transmitting or causing either. Section 79 deals with intermediary exemption on its own conditions; our article on that section explains it.

Section 67B deals with material depicting children in sexually explicit acts and related conduct; it is explained in a separate article.