Next dueCompany / ROC
14 OCTADT-1 · Auditor appointment (after AGM)in 5 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 21 days 31 OCTMSME-1 · Dues to MSMEs · Apr–Sep 2026in 22 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 30 JUNDPT-3 · Return of deposits · FY 2026-27in 264 days 11 OCTGSTR-1 · Outward supplies · Sep 2026in 2 days 15 OCTPF & ESI · Contributions · Sep 2026in 6 days
All due dates

Sections 82 to 84C of the Information Technology Act, 2000: public servants, good faith, encryption, abetment and attempt

Sections 84B and 84C matter most in practice: abetment is punished with the punishment provided for the offence where the act abetted is committed in consequence of the abetment...

Published
Updated
Reading time
9 min
Views
5
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
9 min
0:00
Last updated: October 2026Verified against: Government sources

Sections 82 to 84C of the Information Technology Act, 2000 are six short provisions: officers of the Act are deemed public servants (section 82), the Central Government may give directions to State Governments (section 83), action in good faith is protected (section 84), modes or methods for encryption may be prescribed (section 84A), abetment of offences is punishable (section 84B) and attempt to commit offences is punishable (section 84C). This article 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 82: public servants

The copy prints the heading "" and the text: "The and other officers and employees of a Cyber Appellate Tribunal, the Controller, the Deputy Controller and the Assistant Controllers shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860)."

The section names the persons: the Chairperson and Members and other officers and employees of a Cyber Appellate Tribunal, the Controller, the Deputy Controller and the Assistant Controllers. The reference to the Indian Penal Code (45 of 1860) is quoted as printed; check the current penal law for the corresponding provision.

Section 83: power to give directions

Section 83 reads: "The Central Government may give directions to any State Government as to the carrying into execution in the State of any of the provisions of this Act or of any rule, regulation or order made thereunder."

The section is a power of the Central Government to give directions to a State Government. It prints no form of direction, no time and no consequence for non-compliance.

Section 84: protection of action taken in good faith

Section 84 reads: "No suit, prosecution or other legal proceeding shall lie against the Central Government, the State Government, the Controller or any person acting on behalf of him, the , adjudicating officers and the staff of the Cyber Appellate Tribunal for anything which is in good faith done or intended to be done in pursuance of this Act or any rule, regulation or order made thereunder."

ElementWhat the words say
ProtectedThe Central Government, the State Government, the Controller or any person acting on behalf of him, the Chairperson and Members, adjudicating officers and the staff of the Cyber Appellate Tribunal
BarNo suit, prosecution or other legal proceeding shall lie
ConditionFor anything which is in good faith done or intended to be done in pursuance of the Act or any rule, regulation or order made under it

The protection depends on the words "in good faith" and on action "in pursuance of this Act". The section protects the listed persons and is not framed for private parties.

If your business deals with regulators or with officers who exercise powers under the Act, a legal consultation on how these protections and the duties of private persons fit together is useful before a dispute begins.

Section 84A: modes or methods for encryption

The copy prints: "The Central Government may, for secure use of the electronic medium and for promotion of e-governance and e-commerce, prescribe the modes or methods for encryption." Section 87(2) lists, as a matter on which rules may be made, "the modes or methods for encryption under section 84-A". The Act itself prints no mode or method, and no rule on encryption is in the sources used for this article, so none is described here.

Section 84B: punishment for abetment of offences

Section 84B reads: "Whoever abets any offence shall, if the act abetted is committed in consequence of the abetment, and no express provision is made by this Act for the punishment of such abetment, be punished with the punishment provided for the offence under this Act."

The Explanation reads: "An act or offence is said to be committed in consequence of abetment, when it is committed in consequence of the instigation, or in pursuance of the conspiracy, or with the aid which constitutes the abetment."

ElementWhat the words say
PersonWhoever abets any offence
Condition 1The act abetted is committed in consequence of the abetment
Condition 2No express provision is made by the Act for the punishment of such abetment
PunishmentThe punishment provided for the offence under the Act
ExplanationCommitted in consequence of abetment when it is committed in consequence of the instigation, or in pursuance of the conspiracy, or with the aid which constitutes the abetment

Note the structure: the abettor receives the same punishment as is provided for the offence, but only if the abetted act is in fact committed and no express provision already deals with the abetment. Section 79(3)(a) separately mentions abetment, as a ground on which an intermediary loses the exemption in section 79(1); that is a different consequence from the punishment in section 84B.

Section 84C: punishment for attempt to commit offences

Section 84C reads: "Whoever attempts to commit an offence punishable by this Act or causes such an offence to be committed, and in such an attempt does any act towards the commission of the offence, shall, where no express provision is made for the punishment of such attempt, be punished with imprisonment of any description provided for the offence, for a term which may extend to one-half of the longest term of imprisonment provided for that offence, or with such fine as is provided for the offence, or with both."

ElementWhat the words say
PersonWhoever attempts to commit an offence punishable by the Act, or causes such an offence to be committed
ActIn such an attempt does any act towards the commission of the offence
ConditionNo express provision is made for the punishment of such attempt
ImprisonmentOf any description provided for the offence, up to one-half of the longest term provided
FineSuch fine as is provided for the offence
CombinationImprisonment, or fine, or both

A worked calculation on the words: if an offence provides imprisonment up to three years, one-half of the longest term is one and a half years. The same method applies to any offence in the Act that provides a term, on the figures printed. Where an offence has been amended so that imprisonment is replaced by a penalty, as for some sections amended by the Jan Vishwas (Amendment of Provisions) Act, 2023, the words of section 84C refer to "imprisonment of any description provided for the offence", and this article infers nothing further. Section 70(3), for example, expressly covers "attempts to secure access" within the offence itself, so the attempt there is not left to section 84C.

Comparing the two

PointSection 84B (abetment)Section 84C (attempt)
Starts withWhoever abets any offenceWhoever attempts to commit an offence or causes it to be committed
Outcome neededThe act abetted is committed in consequence of the abetmentAn act towards the commission, in such an attempt
PunishmentThe punishment provided for the offenceUp to one-half of the longest term of imprisonment, or fine as provided, or both
GateNo express provision for the abetmentNo express provision for the attempt

Section 85, which deals with offences by companies, and sections 77A, 77B and 78, which deal with compounding, cognizable and bailable offences and investigation, are explained in our articles on section 85 and on sections 77A and 77B. The Act refers to the Code of Criminal Procedure, 1973 in those sections; check the current procedural law for the corresponding provisions.

A worked example

Ishaan Roy, an invented person, instigates a colleague to obtain data from a computer in a way that falls within an offence of the Act, and the colleague does it in consequence of the instigation. If the Act has no express provision for the punishment of that abetment, section 84B gives Ishaan the punishment provided for the offence. In another case, Zoya Khan (invented) tries to do an act that would be an offence punishable with imprisonment up to three years and does an act towards it but does not complete it. Section 84C, if no express provision exists, allows imprisonment up to one-half of that term (one and a half years), or the fine provided, or both.

Need help with an abetment or attempt question?

If you face a complaint that alleges abetment or attempt under the Act, or you want to understand how a team's conduct could be read under sections 84B and 84C, our team can help. Contact us for a legal consultation.

Key takeaways

  • Section 82 deems the Chairperson, Members, officers and employees of a Cyber Appellate Tribunal, the Controller, the Deputy Controller and the Assistant Controllers public servants within the meaning of section 21 of the Indian Penal Code (45 of 1860), as printed.
  • Section 83 lets the Central Government give directions to any State Government.
  • Section 84 bars suit, prosecution or other legal proceeding for action in good faith in pursuance of the Act.
  • Section 84B punishes abetment with the punishment provided for the offence; section 84C punishes attempt with up to one-half of the longest term of imprisonment, or the fine provided, or both.

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 82 to 84C

  • 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 84B punish?

Abetment of any offence under the Act, where the act abetted is committed in consequence of the abetment and no express provision is made for the punishment of such abetment.

What is the punishment for abetment?

The punishment provided for the offence under the Act.

Keep your documents in an order a stranger could follow — one day an officer or auditor will have to.

— TaxClue Compliance Desk

Sections 82 to 84C: 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.

Abetment of any offence under the Act, where the act abetted is committed in consequence of the abetment and no express provision is made for the punishment of such abetment.

The punishment provided for the offence under the Act.

An attempt to commit an offence punishable by the Act, or causing such an offence to be committed, where the person does an act towards the commission and no express provision is made.

Imprisonment of any description provided for the offence, for a term which may extend to one-half of the longest term, or such fine as is provided, or both.

The Central Government, the State Government, the Controller or any person acting on behalf of him, the Chairperson and Members, adjudicating officers and the staff of the Cyber Appellate Tribunal, for anything done in good faith in pursuance of the Act.

The Central Government may, for secure use of the electronic medium and for promotion of e-governance and e-commerce, prescribe the modes or methods for encryption.

No. It is a power of the Central Government to give directions to a State Government.