The document discusses cybercrimes in India and due diligence. It notes that there is gross underreporting of cybercrimes, with only 50 out of every 500 cases reported to police. The Information Technology Act defines and categorizes various cyber offences and penalties. New forms of cybercrimes are constantly emerging while the IT Act may not encompass all offences. Due diligence is necessary for businesses to limit liability and comply with cybersecurity laws.