Section 66D of ITA, 2000 : Section 66D: Punishment For Cheating By Personation By Using Computer Resource

ITA, 2000

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Explanation using Example

Consider this scenario: John, an individual, uses an email to impersonate a bank's customer service representative. He sends an email to Jane, a customer of the bank, pretending to be from the bank's customer service and asks Jane to provide her account details for a 'system update'. Jane, believing John to be a legitimate representative of the bank, provides her account details. John then uses these details to withdraw money from Jane's account. In this case, John has cheated by personation using a communication device (email). According to Section 66D of The Information Technology Act, 2000, John can be punished with imprisonment for a term which may extend to three years and also be liable to a fine which may extend to one lakh rupees.

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