Consider the following statements regarding Section 67B of the IT Act, 2000: 1. It deals with material depicting children in sexually explicit acts. 2. It covers browsing, collecting and downloading such material. 3. It applies only when the material is physically printed. Which of the above are correct?

Section 67B of the IT Act targets child sexual abuse material (CSAM) in electronic form. The provision criminalises production, possession, collection, downloading, or browsing of material depicting children in sexually explicit acts. Statements 1 and 2 are correct: the Act explicitly criminalises such material and includes digital activities such as browsing, collecting, and downloading. Statement 3 is incorrect because physical printing is not required; the offence exists entirely in the digital domain. The law’s objective is to prevent exploitation of children in cyberspace, and the penal framework applies to both direct and indirect possession or engagement with illegal material. Sections 67B and 66E demonstrate the IT Act’s focus on protecting vulnerable groups and individual privacy, ensuring digital safety and ethical conduct in cyberspace. Option A is therefore correct. The incorrect options fail to capture the dual digital scope (possession and transmission) of the section.