Next due
11 OCTGSTR-1 · Outward supplies · Sep 2026in 2 days 15 OCTPF & ESI · Contributions · Sep 2026in 6 days 20 OCTGSTR-3B · Summary return · Sep 2026in 11 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 12 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 21 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 29 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 43 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 51 days
All due dates

Sections 77A and 77B of the Information Technology Act, 2000: compounding of offences and bailable offences

Section 77A(1) 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...

Published
Updated
Reading time
8 min
Views
4
Questions
7 answered
  • Expert Reviewed
  • High Complexity
  • In-Depth Guide
Topic
Cyber & Data Protection
Published
October 2, 2026
Last updated
Oct 8, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

Section 77A of the Information Technology Act, 2000 lets a Court of competent jurisdiction compound offences under the Act other than those for which life imprisonment or imprisonment exceeding three years is provided, with two provisos. Section 77B is a short provision on cognizable and bailable offences linked to a three-year term. This article quotes both as printed and does not classify any offence beyond their words. 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.

Section 77A(1): what may be compounded

The copy prints: "A Court of competent jurisdiction may compound offences, other than offences for which the punishment for life or imprisonment for a term exceeding three years has been provided, under this Act:"

The first proviso reads: "Provided that the Court shall not compound such offence where the accused is, by reason of his previous conviction, liable to either enhanced punishment or to a punishment of a different kind:"

The second proviso reads: "Provided further that the Court shall not compound any offence where such offence affects the socio economic conditions of the country or has been committed against a child below the age of 18 years or a woman."

PartWhat the words say
Who may compoundA Court of competent jurisdiction
WhatOffences under the Act, other than those for which life imprisonment, or imprisonment for a term exceeding three years, has been provided
First barAccused liable, by reason of previous conviction, to enhanced punishment or to a punishment of a different kind
Second barThe offence affects the socio economic conditions of the country, or has been committed against a child below the age of 18 years or a woman

The Act does not define "socio economic conditions of the country", and the section prints no list of offences. This article therefore offers no list of compoundable offences.

Section 77A(2): the application

Sub-section (2) says: "The person accused of an offence under this Act may file an application for compounding in the Court in which offence is pending for trial and the provisions of sections 265-B and 265-C of the Code of Criminal Procedure, 1973 (2 of 1974) shall apply."

Two things follow from the words. The application is filed by the accused, in the Court in which the offence is pending for trial. And the procedure is borrowed from the two sections of the Code of Criminal Procedure that the sub-section names. This article names no other section of that Code and describes none of its steps. The copy refers to the Code of Criminal Procedure, 1973; check the current procedural law for the corresponding provisions. For general background on how compounding differs from adjudication, see our post on compounding versus adjudication.

If you are the accused, or advising someone who is, a legal dispute resolution discussion early in the case, about whether the offence falls within the opening words and whether either proviso is engaged, shapes the strategy.

Section 77B, quoted exactly

The copy prints the heading "Offences with three years imprisonment to be bailable" and the text: "(1) 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 note three points about the printed text and nothing beyond them:

  1. The section is numbered "(1)" and there is no sub-section (2).
  2. The heading speaks only of bailable offences, while the text has two limbs: "three years and above" and "cognizable"; "three years" and "bailable".
  3. The text uses the phrase "imprisonment of three years", while the penal sections use the phrase "a term which may extend to three years". The Act does not say how the two are to be read together. This article does not classify any offence as cognizable or bailable beyond the section's own words. Check the current procedural law for the corresponding provisions of the Code of Criminal Procedure, 1973.

For general background on how the terms are used in criminal procedure, see our posts on cognizable and non-cognizable offences and on bailable and non-bailable offences; the Act's text, not those posts, governs how these two sections read.

Printed maximum terms, for reading against section 77A

The table lists the printed maximum imprisonment in the offence sections of Chapter XI and some related sections, so that a reader can compare each with the words "life or imprisonment for a term exceeding three years". The table classifies nothing; it only repeats what the sections print.

SectionPrinted maximum imprisonmentNote
65three years
66three years
66B, 66C, 66Dthree years
66Ethree years
66Fimprisonment for life
67three years (first); five years (subsequent)
67A, 67Bfive years (first); seven years (subsequent)
67C(2)three yearsas amended by the Jan Vishwas (Amendment of Provisions) Act, 2023: penalty up to twenty-five lakh rupees
68(2)two yearsas amended: penalty up to twenty-five lakh rupees
69, 69Aseven years
69B(4)three yearsas amended: one year or fine up to one crore rupees, or both
70ten years
70B(7)one yearfine "one lakh" as printed; "one crore" as amended
71, 73, 74two years
72two yearsas amended: penalty up to five lakh rupees
72Athree yearsas amended: penalty up to twenty-five lakh rupees

Commencement of the Jan Vishwas (Amendment of Provisions) Act, 2023 is by notification, and no date is in the sources used for this article. Check whether each amendment has been brought into force.

Related provisions

Section 78 says a police officer not below the rank of shall investigate any offence under the Act; section 80 deals with entry, search and arrest; both are explained in our article on sections 78 and 80. Section 85 deals with offences by companies.

A worked example

Anuj Rao, an invented employee, faces a complaint under a section of the Act whose printed maximum imprisonment is three years. The complainant and Anuj reach a settlement. To place it before the Court, Anuj, as the accused, files an application for compounding in the Court where the offence is pending for trial (section 77A(2)). The Court must be satisfied that the section is not one for which the punishment is life or imprisonment exceeding three years, and that neither proviso applies: Anuj has no previous conviction making him liable to enhanced punishment, and the offence does not affect the socio economic conditions of the country or involve a child below 18 years or a woman. The rest of the procedure comes from the sections of the Code that section 77A(2) names.

Need help with a compounding application?

If you or your business is facing a complaint under the Act and you want to know whether a settlement can be placed before the Court, our team can help you read sections 77A and 77B against the facts. See our legal dispute resolution service.

Key takeaways

  • Section 77A(1) lets a Court of competent jurisdiction compound offences other than those with life imprisonment or imprisonment exceeding three years, subject to two provisos.
  • The accused files the application in the Court in which the offence is pending for trial; sections 265-B and 265-C of the Code of Criminal Procedure, 1973 apply, as printed.
  • Section 77B is printed as a sub-section (1) with no sub-section (2); it is quoted exactly and no offence is classified beyond its words.
  • Check the current procedural law for the corresponding provisions of the Code.

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 Sections 77A and 77B

  • 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.

Who may compound an offence under the Act?

A Court of competent jurisdiction, under section 77A(1).

Which offences cannot be compounded?

Offences for which the punishment for life or imprisonment for a term exceeding three years has been provided, and, by the provisos, offences where the accused is liable to enhanced punishment or a punishment of a different kind by reason of previous conviction, or which affect the socio economic conditions of the country or are committed against a child below 18 years or a woman.

Keep the acknowledgement. A filing you cannot prove is a filing you may have to defend.

— TaxClue Compliance Desk

Sections 77A and 77B: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

People also ask

Questions, answered

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

A Court of competent jurisdiction, under section 77A(1).

Offences for which the punishment for life or imprisonment for a term exceeding three years has been provided, and, by the provisos, offences where the accused is liable to enhanced punishment or a punishment of a different kind by reason of previous conviction, or which affect the socio economic conditions of the country or are committed against a child below 18 years or a woman.

The accused, in the Court in which the offence is pending for trial.

Section 77A(2) names sections 265-B and 265-C of the Code of Criminal Procedure, 1973 (2 of 1974). Check the current procedural law for the corresponding provisions.

"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."

No. Section 77B is quoted exactly and no offence is classified beyond its words.

No. The copy prints "(1)" and there is no sub-section (2).