Section 66B

Section 66B is the digital equivalent of receiving stolen property under the Bharatiya Nyaya Sanhita — it targets the receiver rather than the original thief. 'Computer resource' is broadly defined under Section 2(k) of the IT Act to include computer, computer system, computer network, data, computer database, or software. 'Communication device' includes mobile phones, SIM cards, and any electronic device used for communication. The critical mental element is dishonesty combined with knowledge or reason to believe that the resource is stolen. A person who receives a stolen laptop genuinely believing it to be legitimately sold is not guilty — the prosecution must prove dishonest receipt. Common scenarios: purchasing mobile phones with tampered IMEI numbers from grey-market sellers; retaining database dumps that were obviously extracted without authorisation; handling SIM cards that are cloned or fraudulently obtained. Section 66B is cognizable, unlike Section 65, which means police can arrest without a magistrate's warrant — reflecting the legislature's view that the receiving of stolen digital goods is a more serious and operationally active offence. Section 66B complements Section 66 (hacking) by ensuring that the downstream beneficiary of cybercrime is also criminally liable, not just the perpetrator of the original intrusion.