Section 65 of ITA, 2000 : Section 65: Tampering With Computer Source Documents
ITA, 2000
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Explanation using Example
Let's consider a hypothetical scenario. Alice works as a software engineer in a company that develops financial management software. This company is required by law to maintain the source code of its software for auditing and regulatory purposes. One day, Alice, due to a personal grudge against the company, intentionally deletes critical parts of the source code, causing significant disruption in the software's performance and the company's operations.
In this case, Alice has knowingly and intentionally destroyed computer source code which was required to be kept by law. Under Section 65 of The Information Technology Act, 2000, Alice can be prosecuted and potentially face imprisonment up to three years, or a fine up to two lakh rupees, or both.