Under the IT Act, 2000, which of the following most appropriately qualifies as “computer source code” for the purpose of Section 65?

“Computer source code” under Section 65 of the IT Act is defined broadly and includes programme instructions, listings, commands, designs and layouts, in any form. A listing of computer programme instructions in human-readable form (such as source code written in C, Java, Python etc.) clearly falls within this definition. A printed user manual merely explains usage and is not source code. IP address lists and customer databases are data, not source code. Screenshots show interface output, not instructions. Hence, Option B correctly captures the legal meaning of computer source code, while the other options do not.