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.
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.
More information on Section 66 of Information Technology Act, 2000:
News #1: Digital Shoplifting: Four Hackers Arrested in South Delhi (15 Feb 2017)
M/s Voucha Gram India Pvt.Ltd, owner of Ecommerce Portal www.gyftr.com, made a Complaint with Hauz Khas Police Station against some hackers from different cities accusing them for IT Act / Theft / Cheating / Misappropriation / Criminal Conspiracy / Criminal Breach of Trust / Cyber Crime of Hacking / Spooning / Tampering with Computer source documents and the Web Site and extending the threats of dire consequences to employees.
The Investigating Officer of FIR No. 217/2005 was concerned with the investigation of the offences under Sections 5 and 6 of the PITA Act and in the course of investigation when it was transpired that electronic report contained on the CD was tempered with and another CD was prepared by way of fabrication which was substantiated from the report of the State FSL, this constituted another and independent offence punishable under Sections 465, 469, 471, 120-B, IPC and Section 65 of Information Technology Act, 2000.
Reliance model handsets were to be exclusively used by Reliance India Mobile Limited only. In contravention to the Reliance contract, the TATA Indicom staff members who were figured as an accused tampered with pre-programmed CDMA digital handsets belonging to Reliance Infocomm and activated with their network with all dubious means which is an offence under Section 65, I.T. Act.