Income Tax Return filing- Scope to Violate & Punish under Information Technology Act

After various changes in procedure of E-filing of Income Tax Returns , Now there is big Scope for violation under Information Technology Act and it is very easy to get penalties, punishments and Imprisonment 

Sec 43. Penalty for damage to computer, computer system, etc.-

If any person without permission of the owner or any other person who is in charge of a computer, computer system or computer network,- accesses or secures access to such computer, computer system or computer network downloads, copies or extracts any data, computer data base information from such computer, computer system or computer network including information or data held or stored in any removable storage medium.

Introduces or causes to be introduced any computer contaminant or computer virus into any computer, computer system or computer network;

damages or causes to be damaged and computer, computer system or computer network, data, computer database or any other programmes residing in such computer, computer system or computer network;

disrupts or causes disruption of any computer, computer system or computer network;

denies or causes the denial of access to any person authorised to access any computer, computer system or computer network by any means;

provides any assistance to any person to facilitate access to a computer, computer system or computer network in contravention of the provisions of this Act, rules or regulations made thereunder;

charges the services availed of by a person to the account of another person by tampering with or manipulating any computer, computer system or compute network he shall be liable to pay damages by way of compensation not exceeding one crore rupees to the person so affected.

Explanation.-For the purposes of this section.- (i) "computer contaminant" means any set of computer instructions that are designed –

(a) to modify, destroy, record, transmit date or programme residing within a computer, computer system or computer network; or

(b) by any means to usurp the normal operation of the computer, compute system, or computer network;

(ii) "computer database" means a representation of information,

knowledge, facts, concepts or instructions in text, image, audio, video that are being prepared or have been prepare 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;

(iii) "computer virus" means any computer instruction, information, data or programme that destroys, damages, degrades adversely affects the performance of a computer resources or attaches itself to another itself to another computer resources and operates when a programme, date or instruction is executed or some other even takes place in that computer resource;

(iv) "damage" means to destroy, alter, delete, add, modify or re-arrange any computer resource by any means.

Sec 45. Residuary penalty.-

Whoever contravenes any rules or regulations made under this Act, for the contravention of which no penalty has been separately provided, shall be liable to pay a compensation not exceeding twenty-five thousand rupees to the person affected by such contravention or a penalty not exceeding twenty-five thousand rupees.

66 A Punishment for sending offensive messages through communication service, etc.

( Introduced vide ITAA 2008)
Any person who sends, by means of a computer resource or a communication device,
-
a) any information that is grossly offensive or has menacing character; or
b) any information which he knows to be false, but for the purpose of causing annoyance, inconvenience, danger, obstruction, insult, injury, criminal intimidation, enmity, hatred, or ill will, persistently makes by making use of such computer resource or a communication device,
c) any electronic mail or electronic mail message for the purpose of causing annoyance or inconvenience or to deceive or to mislead the addressee or recipient about the or igin of such messages (Inserted vide ITAA 2008) shall be punishable with imprisonment for a term which may extend to two three years and with fine.
Explanation: For the purposes of this section, terms "Electronic mail" and "Electronic Mail Message" means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message]

 66C  Punishment for identity theft. (Inserted Vide ITA 2008)

Whoever, fraudulently or dishonestly make use of the electronic signature, password or any other unique identification feature of any other person, shall be punished with imprisonment of either description for a term which may extend to three years and shall also be liable to fine which may extend to rupees one lakh.]

[66D Punishment for cheating by personation by using computer resource (Inserted Vide ITA 2008)

Whoever, by means of any communication device or computer resource cheats by personation, shall be punished with imprisonment of either description for a term which may extend to

three years and shall also be liable to fine which may extend to one lakh rupees.]

66 E. Punishment for violation of privacy. (Inserted Vide ITA 2008)

Whoever, intentionally or knowingly captures, publishes or transmits the image of a private area of any person without his or her consent, under circumstances violating the privacy of that person, shall be punished with imprisonment which may extend to three years or with fine not exceeding two lakh rupees, or with both