You are referring to the section 67B of the Information Technology Act, 2000. Section 67B talks about Punishment for publishing or transmitting of material depicting children in s*xually explicit act, etc. in electronic form.
BARE ACT Reading of sub-clauses of section 67B
(a) publishes or transmits or causes to be published or transmitted material in any electronic form which depicts children engaged in s*xually explicit act or conduct or
(b) creates text or digital images, collects, seeks, browses, downloads, advertises, promotes, exchanges or distributes material in any electronic form depicting children in obscene or indecent or s*xually explicit manner or
(c) cultivates, entices or induces children to online relationship with one or more children for and on s*xually explicit act or in a manner that may offend a reasonable adult on the computer resource or
(d) facilitates abusing children online or
(e) records in any electronic form own abuse or that of others pertaining to s*xually explicit act with children,
shall be punished on first conviction with imprisonment of either descripttion for a term which may extend to five years and with a fine which may extend to ten lakh rupees and in the event of second or subsequent conviction with imprisonment of either descripttion for a term which may extend to seven years and also with fine which may extend to ten lakh rupees.
For example, if you forward any Child Pornography in your mobile phone, then you are guilty under section 67B of the IT Act, 2000.