Section 66D: Punishment for cheating by ... - fo. Technology

66dSection 66D of IT Act, 2000 punishes cheating by impersonation by using a computer resource or communication device. It is one of the sections related to computer related offences under the Act, which also covers otherCA Sandeep Kanoi. Section 66D of Finance Act, 1994 specifies the Negative list of services i.e the Services on which Service Tax is not leviable.Section 66D is been inserted in