(a) any information that is grossly offensive or has menacing character; or
(b) any information which he knows to be false, but for the purpose of causing annoyance, inconvenience, danger, obstruction, insult, injury, criminal intimidation, enmity, hatred or ill will, persistently by making use of such computer resource or a communication device,
(c) any electronic mail or electronic mail message for the purpose of causing annoyance or inconvenience or to deceive or to mislead the addressee or recipient about the origin of such messages, shall be punishable with imprisonment for a term which may extend to three years and with fine.”
Section 66A provides punishment for sending offensive messages through communication services.
These messages may be any information created, transmitted or received on a computer system, resource or device including attachments in the form of…

• Text• Images• Audio• Video
• Any other electronic record which may be transmitted with the message
The law targets messages that…• Are grossly offensive or menacing

• Proffer false information intending to cause annoyance, inconvenience, intimidation, insult, obstruction, etc.,• Are intended at deceiving the addressee about the origin of the message
The law was amended in 2008 and received Presidential assent on February 5, 2009.