This book is a comprehensive & authentic textbook on ?Cyber Crimes & Laws?. This book aims to fulfill the requirement of the following students B.Com./B.Com. (Hons.) under CBCS Programme B.Com: Semester-III | Paper BC 3.4 (B) | Cyber Crimes and Laws B.Com. (Hons.): Semester-IV | Paper BCH 4.5(F) | Cyber Crimes and Laws Non-Collegiate Women?s Education Board School of Open Learning of University of Delhi Various Central Universities throughout India. The Present Publication is the 4th Edition, authored by Sushma Arora & Raman Arora, with the following noteworthy features: The subject-matter is presented in a simple, systematic method along with comprehensive explanation of the concept and theories underlying basic financial accounting. [Student-Oriented Book] This book has been developed, keeping in mind the following factors: Interaction of the author/teacher with his/her students in the class-room Shaped by the author/teachers experience of teaching the subject-matter at different levels [Specific Emphasis] Reaction and responses of students have been incorporated at different places in the book