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b. The scope of Section 67B sub-section (b), is more expansive than the preceding sub-section because, (i) first, the term ‘material’ here includes any electronic content depicting children in sexually explicit  acts as well as in obscene or indecent contexts, and (ii) secondly, the actus reus encompasses not just the act of disseminating but also the acts of creating, propagating, or engaging with or using such material. c. In other words, Section 67B sub-section (b) penalizes the actual commission of any of the following: -