Explanation:

Section 4 of Indian Penal Code – 
4. Extension of Code to extra-territorial offences. The provisions of this Code apply also to any offence committed by- (1) any citizen of India in any place without and beyond India; (2) any person on any ship or aircraft registered in India wherever it may be. (3) any person in any place without and beyond India committing offence targeting a computer resource located in India. Explanation- (a) In this section the word "offence" includes every act committed outside India, which, if committed in India, would be punishable under this Code. (b) the expression “computer resource” shall have the meaning assigned to it in clause (k) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000).