In this article, I will be sharing every piece of information relating to section 66B of the IT Act.
Information technology Act is the primary law in India dealing with cyber crimes and electronic commerce. There are different provisions in the Act dealing with such things. Section 66B of the IT Act is all about prescribing punishment if anyone dishonestly receives stolen computer resources or communication devices.

What is section 66B of IT Act, 2000?
As per the bare provision provided in the IT ACT,2000, section 66B is:
[ 66B Punishment for dishonestly receiving stolen computer resource or communication device. -Whoever dishonestly received or retains any stolen computer resource or communication device knowing or having reason to believe the same to be stolen computer resource or communication device, shall be punished with imprisonment of either description for a term which may extend to three years or with fine which may extend to rupees one lakh or with both. ]
Ingredients of section 66B
The following are the important ingredients of section 66B:
i) The stolen computer resource or communication device
ii) The accused is in the possession of a stolen computer resource or communication device
iii) Dishonestly received or retained, and
iv) It is known or having reason to believe to be stolen computer resource or communication device.
- Computer resource or communication device is stolen
Section 66B deals with the receipt of stolen computer resources or communication devices.
The primary ingredient constituting section 66B of the IT Act is that the computer resource or communication device is stolen. To punish the accused, it is necessary to prove that it is stolen one.
- Possession
The physical availability of the stolen resource or device is not necessarily important from the actual possession of the accused.
If the accused came into control of the stolen resource or device after it was stolen, and its done dishonestly or he had reason to believe that it was stolen, it is satisfactory.
The possession is implied with dishonest receipt and retention, and to make it criminal, such possession must be actual and exclusive. Constructive possession does not attract criminal liability.
To constitute an offence under section 66B of the IT Act, the accused must be both dishonest and must have knowledge or certain reason to believe that the resource or device is stolen.
- Dishonestly receiving or retaining stolen computer resources or communication device
Mere receipt of the resource or device does not attract the provision of section 66B, it also clearly specifies that dishonest intention is necessary.
To get the accused punished, it is essential for the prosecution to prove that the accused has either dishonestly received or retained the stolen resource or device. In both cases, the stolen resource or device must be received by the accused from another person.
The prosecution must prove that the stolen computer resource or the communication device is received from some other person by the accused.
To make the accused, liable under section 66B of the IT Act, besides receiving the stollen resource or device dishonestly, but also on someone who receives it honestly, but lately dishonestly retains it.
Therefore, the liability of a person who receives the stolen resource or device honestly but later n retains it dishonestly is no less than the one who receives it dishonestly.
- Knowingly receive or retain the stolen computer resource or communication device
To make offence punishable under section 66B of the IT Act, it is not about receiving the stolen computer resource or communication device from someone, but knowingly receiving it to be stolen.
The accused knowingly or having reason to believe that the computer resource or communication device is stolen, has received it.
Punishment and fine under section 66B of the IT Act
Whoever commits an offence under section 66B, is punished with:
- Imprisonment of up to 3 years, or
- Fine of up to Rs. 100000 (one lakh rupees), or
- Both of the above.
Is offence under 66B bailable or non-bailable?
The offence under section 66B of the IT Act is bailable, which means the temporary release of the accused during the pendency of court trial after paying the bail bond.
What stolen things come under the ambit of section 66B of the IT Act, 2000?
As provided in the provisions of the IT Act, two things are prescribed out :
- Computer resources, and
- Communicable devices
Both are defined in the IT Act under section 2;
Section 2(k) “computer resource” means computer, computer system, computer network, data, computer data base or software;
2(ha) “communication device” means cell phones, personal digital assistance or combination of both or any other device used to communicate, send or transmit any text, video, audio or image
Section 66B of IT Act VS. Section 411 of Indian Penal Code
The wording of section 411 of IPC is very much similar to the provision of section 66B of the IT lakh Act.
But section 411 of IPC is general in character as it talks about the ‘stolen things’ whereas section 66B of the IT Act is just about ‘computer resources’ and ‘communicable devices’
The quantum of punishment is also similar in both the sections i.e, up to 3 years of imprisonment but fine is prescribed in case of section 66B of IT Act i.e, up to 100000 (one lakh rupees) whereas there is no prescribed limit of fine is provided in section 411 of IPC.
The offence under section 66B of the IT Act is bailable whereas it is non-bailable under section 411 of IPC.
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