Section 27: Attempt, conspiracy, aiding and abetting (As amended by section 6 of the Cybercrimes (Prohibition, Prevention, etc.) Act, 2024)

1 A person who-
a attempts to commit any offence under this Act, or
b aids, abets, conspires, counsels or procures another person to commit any offence under this Act, commits an offence and is liable on conviction to the punishment provided for the principal offence under this Act.

2 An employee of a any public or private organisation found to have connived with another person or group of persons to perpetrate fraud using a computer system or network, commits an offence and is liable on conviction to imprisonment for a term of not more than 7 years and shall in addition, refund the stolen money or forfeit any property to which it has been converted to the bank, financial institution or the customer.