66 B. Punishment for dishonestly receiving stolen computer resource or communication device
Whoever dishonestly receives or retains any stolen computer resource or communication device knowing or having reason to believe the same to be stolen computer resource or communication device, shall be punished with
- imprisonment of either description for a term which may extend to three years or
- with fine which may extend to rupees one lakh or
- with both
This section deals with the physical aspect of information technology crime and theft of a computer, mobile phone, laptop etc. As clearly mentioned, a buyer of stolen goods, who has received them in good faith not knowing that they are stolen, cannot be held guilty under this section.