75. Act to apply for offence or contraventions committed outside India
(1) Subject to the provisions of sub-section (2), the provisions of this Act shall apply also to
- any offence or contravention committed outside India
- by any person irrespective of his nationality.
(2) For the purposes of sub-section (1), this Act shall apply to
- an offence or contravention committed outside India
- by any person
- if the act or conduct constituting the offence or contravention involves a computer, computer system or computer network located in India.
Hence, an offence would typically contain these elements:
- the victim
- the computer system used to commit the offence
- the computer system affected by the offence
- the offender
An act will be categorized as an offence under the purview of the Information Technology Act if any 1 of the elements given above are in India.
If none of the above are in India, the Information Technology Act will not apply.