A. Information Technology (IT) Act, 2000

• Section 66D – Punishment for cheating by impersonation via communication devices.
• Section 43 – Unauthorized access to sensitive data.

B.Bharatiya Nyaya Sanhita (BNS), 2023 

• Section 316 – Cheating and dishonesty (up to 7 years in jail & fine). 
• Section 315 – Punishment for impersonation (up to 3 years in jail). 

C. Banking Regulations & RBI Guidelines

• RBI warns against sharing OTP, CVV, and banking credentials over calls.