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Unit 14: Information Technology Act, 2000

Notes
 by any means to usurp the normal operation of the computer, computer system,
or computer network.
 “computer data base” means a representation of information, knowledge, facts,
concepts or instructions in text, image, audio, video that are being prepared or have
been prepared in a formalised manner or have been produced by a computer,
computer system or computer network and are intended for use in a computer,
computer system or computer network.
 “computer virus” means any computer instruction, information, data or programme
that destroys, damages, degrades or adversely affects the performance of a computer
resource or attaches itself to another computer resource and operates when a
programme, data or instruction is executed or some other event takes place in that
computer resource.

 “Damage” means to destroy, alter, delete, add, modify or rearrange any computer
resource by any means.

Penalty for Failure to Furnish Information Return, etc.

If any person who is required under this Act or any rules or regulations made thereunder to-
 Furnish any document, return or report to the Controller or the Certifying Authority fails
to furnish the same, he shall be liable to a penalty not exceeding one lakh and fifty
thousand rupees for each such failure.
 File any return or furnish any information, books or other documents within the time
specified therefore in the regulations fails to file return or furnish the same within the
time specified therefore in the regulations, he shall be liable to a penalty not exceeding
five thousand rupees for every day during which such failure continues.

The Gazette of India Extraordinary

Maintain books of account or records, fails to maintain the same, he shall be liable to a penalty
not exceeding ten thousand rupees for every day during which the failure continues.

14.7 Offences

The offences to be avoided for the honest following of the act are given below:

Tampering with Computer Source Documents

Whoever knowingly or intentionally conceals, destroys or alters or intentionally or knowingly
causes another to conceal, destroy or alter any computer source code used for a computer,
computer programme, computer system or computer network, when the computer source code
is required to be kept or maintained by law for the time being in force, shall be punishable with
imprisonment up to three years, or with fine which may extend up to two lakh rupees, or with
both.

Explanation: For the purposes of this section, “computer source code” means the listing of
programmes, computer commands, design and layout and programme analysis of computer
resource in any form.

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