Sections 75 explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
Section 75 of the Information Technology Act, 2000 makes the Act apply to an offence or contravention committed outside India by any person irrespective of nationality, if the conduct involves a computer, computer system or computer network located in India. Section 76 makes computers and accessories liable to confiscation, and section 77 says that compensation, penalty or confiscation under the Act does not prevent other punishment under any other law. This article follows the consolidated text consulted (the Act as amended by the Information Technology (Amendment) Act, 2008); later amendments and the current position should be checked.
Section 75 applies the Act to an offence or contravention committed outside India by any person irrespective of his nationality, provided the act or conduct involves a computer, computer system or computer network located in India. Section 76 makes a computer, computer system, floppies, compact disks, tape drives or other accessories liable to confiscation, with a proviso protecting a person who is not responsible. Section 77 says compensation, penalty or confiscation under the Act does not prevent any other penalty or punishment under any other law.
Section 75: offences and contraventions outside India
Sub-section (1) reads: "Subject to the provisions of sub-section (2), the provisions of this Act shall apply also to any offence or contravention committed outside India by any person irrespective of his nationality."
Sub-section (2) reads: "For the purposes of sub-section (1), this Act shall apply to an offence or contravention committed outside India by any person if the act or conduct constituting the offence or contravention involves a computer, computer system or computer network located in India."
| Element | What the words say |
|---|---|
| Subject matter | An offence or contravention |
| Place | Committed outside India |
| Person | Any person, irrespective of nationality |
| Condition | The act or conduct involves a computer, computer system or computer network located in India |
Two points follow from the words. First, the section speaks of both an "offence" and a "contravention": offences are punished through the criminal process, and contraventions (such as those in section 43) lead to compensation or penalty before an adjudicating officer; see our articles on section 43 and on section 46. Second, the test in sub-section (2) is the link to a computer, computer system or computer network located in India; the section does not list any other link.
Section 1(2) of the Act, explained in our article on section 1 of the IT Act, also deals with the application of the Act to offences or contraventions committed outside India. A business with customers or systems in India and a team abroad, or the reverse, should map which computers and networks are located where. A legal consultation on that mapping before an incident helps to answer whether section 75 is in play.
Section 76: confiscation
Section 76 reads: "Any computer, computer system, floppies, compact disks, tape drives or any other accessories related thereto, in respect of which any provision of this Act, rules, orders or regulations made thereunder has been or is being contravened, shall be liable to confiscation."
The proviso reads: "Provided that where it is established to the satisfaction of the Court adjudicating the confiscation that the person in whose possession, power or control of any such computer, computer system, floppies, compact disks, tape drives or any other accessories relating thereto is found is not responsible for the contravention of the provisions of this Act, rules, orders or regulations made thereunder, the Court may, instead of making an order for confiscation of such computer, computer system, floppies, compact disks, tape drives or any other accessories related thereto, make such other order authorized by this Act against the person contravening of the provisions of this Act, rules, orders or regulations made thereunder as it may think fit."
| Part | What the words say |
|---|---|
| Items | Any computer, computer system, floppies, compact disks, tape drives or any other accessories related thereto |
| Condition | A provision of the Act, rules, orders or regulations has been or is being contravened in respect of the item |
| Consequence | Liable to confiscation |
| Proviso | If it is established to the satisfaction of the Court adjudicating the confiscation that the person in possession, power or control is not responsible for the contravention, the Court may, instead of confiscating, make such other order authorized by the Act against the person contravening as it thinks fit |
The section speaks of "the Court adjudicating the confiscation". It does not name the court or give a procedure. A person whose equipment is seized should note the proviso: the burden is stated as "established to the satisfaction of the Court" that the holder is not responsible. The section says nothing about how a person claims the benefit of the proviso, and this article adds no step.
Section 77: other punishment not affected
The copy prints section 77 as: "Compensation, penalties or confiscation not to interfere with other punishment. - No compensation awarded, penalty imposed or confiscation made under this Act shall prevent the award of compensation or imposition of any other penalty or punishment under any other law for the time being in force."
So a compensation award under the Act, a penalty imposed under it or a confiscation made under it does not stand in the way of compensation, penalty or punishment under another law. The section does not name any other law. Check the current position under the other laws that could apply to the same facts.
| Section | One-line summary |
|---|---|
| 75 | Act applies to offences or contraventions outside India by any person if a computer, computer system or computer network located in India is involved |
| 76 | Computers and accessories liable to confiscation; proviso for a person not responsible |
| 77 | Compensation, penalty or confiscation under the Act does not bar other penalty or punishment under other law |
Section 77A and 77B follow section 77 in the copy; they are explained in our article on sections 77A and 77B.
A note on data protection
Readers often compare section 75 with provisions of the Digital Personal Data Protection Act, 2023 that speak of processing outside India; see our post on section 3 of that Act. The two Acts have different tests and different subject matter, and neither explains the other.
A worked example
Delta Hosting Limited, an invented company incorporated outside India, operates a platform whose servers are in a data centre located in India. A person who is not an Indian national, working from abroad, causes a computer in that data centre to be accessed without permission. Under section 75(2), the question is whether the act or conduct involves a computer, computer system or computer network located in India; here it does. The provisions of the Act (for example section 43, for compensation, and section 66, for the offence if the state of mind is present) can then apply even though the person is outside India and not an Indian national. If a server is confiscated in the course of proceedings, section 76 and its proviso come into play for the data centre operator, who is not the person contravening.
Need help with a cross-border cyber issue?
If your business operates across borders and wants to understand how section 75 may apply, or equipment has been seized and you need advice on section 76, our team can help. Begin with a legal consultation.
Key takeaways
- Section 75 applies the Act to offences and contraventions outside India by any person irrespective of nationality, if a computer, computer system or computer network located in India is involved.
- Section 76 makes computers and accessories liable to confiscation, with a proviso for a person who is not responsible.
- Section 77 says compensation, penalty or confiscation under the Act does not bar other penalty or punishment under any other law.
- The sections name no other law; check the current law for any other provision that could apply.
Read next
- Section 1 of the Information Technology Act, 2000: short title, extent and application
- Sections 77A and 77B of the Information Technology Act, 2000: compounding of offences and bailable offences
- Section 43 of the Information Technology Act, 2000: compensation for damage to computer
- Section 3 of the Digital Personal Data Protection Act, 2023: where the Act applies, inside and outside India
Disclaimer: Based on a consolidated copy of the Information Technology Act, 2000 as amended by the Information Technology (Amendment) Act, 2008, on the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 as originally notified on 25 February 2021 and on the CERT-In Directions of 28 April 2022, read with the amendments made to the Act by the Jan Vishwas (Amendment of Provisions) Act, 2023 and by section 44 of the Digital Personal Data Protection Act, 2023, as consulted on 2 October 2026. Commencement notifications, other amendments, rules, directions and the current position of each provision are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.