Sanctions and compensation for harm done to computers, computer systems

If any individual, without the consent of the owner or another person in control of the computer, computer system or computer network,

    (a) obtains or secures access to a computer resource, computer system, or computer network;

    (b) downloads, copies, or extracts any information, computer database, or data from the computer, computer system or network including information or data retained or stored on any removable storage device;

    (c) inserts any computer virus or contamination into a computer, computer system, or computer network, or causes it to be introduced;

    (d) damages or contributes to the harm of any computer, system, network, data, computer database, or any other software running on such computer, computer system or computer network;

    (e) disrupts or brings about the disruption of any computer, computer network, or computer system;

    (f) refuses to grant access to or causes the refusal of access to any individual authorised to use any method to gain access to a computer, computer system, or computer network;

    (g) offers any help to anybody to make it easier for them to access a computer, computer system, or computer network in a way that violates the terms of this Act or any rules or regulations imposed under it;

    (h) charges a person's use of services to another person's account by interfering with or controlling any computer, computer system, or computer network;

    (i) destroys, removes, or modifies any data present in a computer resource, or reduces its worth or usefulness, or harms it in any way;

    (j) steals, hides, destroys, or modifies computer source code used to create a computer resource, or encourages someone else to do so with the purpose to harm,

then, he will be responsible for compensating the individual who was negatively impacted by damages.

80gga has benefits regarding tax exemption.

"Computer contaminant" refers to any set of computer instructions that are intended to:-

(a) alter, delete, record, or transmit data or programmes found in a computer, computer system, or computer network; or 

(b) usurp the computer, computer system, or computer network's regular functioning.

"Computer database" refers to a representation of information, knowledge, facts, concepts, or instructions in text, image, audio, or video that is being prepared, has already been formalised, or was created by a computer, computer system, or computer network and is meant to be used in a computer, computer system, or computer network.

Kindly have a glance at 80g.