Section 66B IT Act: Punishment for dishonestly receiving stolen computer resource or communication device

Section 66B IT Act makes it an offence to dishonestly receive or retain any stolen computer resource or communication device. Either dishonestly receiving the stolen item or dishonestly keeping possession of it (retaining it) attracts Section 66B IT Act when the mental conditions of the offence are met.

Two mental requirements must exist under Section 66B IT Act. First, the person must act dishonestly when receiving or retaining the computer resource or communication device. Second, the person must either know that the computer resource or communication device is stolen or have reason to believe that it is stolen.

A person convicted under Section 66B IT Act faces simple or rigorous imprisonment for up to 3 years, a fine of up to ₹1 lakh instead of imprisonment, or both. Under Section 77B IT Act, the offence is cognizable, meaning the police can register an FIR and arrest without a warrant, and bailable, meaning the arrested person has a right to be released on bail. Under Part II of the First Schedule to the Bharatiya Nagarik Suraksha Sanhita, 2023 (BNSS), a Magistrate of the first class tries the case. Under Section 77A IT Act, a court may compound the offence, meaning allow it to be settled, except where the accused is liable to enhanced punishment because of a previous conviction, where the offence affects the socio-economic conditions of the country, or where it was committed against a child below 18 years or a woman.

Section 77B IT Act makes an offence punishable with imprisonment of 3 years cognizable and bailable. Under Part II of the First Schedule to the BNSS it is tried by a Magistrate of the first class. Section 77A IT Act lets the court compound it, but not where the accused is liable to enhanced punishment because of a previous conviction, or where the offence affects the socio economic conditions of the country or was committed against a child below 18 years or a woman.