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An officer of a company shall not be liable to punishment for contravention of any provision of the Information Technology Act, 2000, if he proves that:
Correct Answer: C — The contravention took place without his knowledge or he exercised all due diligence to prevent it
Explanation:
Section 85 of the IT Act, 2000 provides that a company officer is not liable to punishment if they prove the contravention occurred without their knowledge or that they took all reasonable steps to prevent it. However, if a director, manager, or officer is responsible through consent, connivance, or gross negligence, they are liable to punishment.