Step 1: Extra-territorial application.
The Bharatiya Nyaya Sanhita, 2023 extends to offences committed outside India in certain circumstances, including cyber offences targeting computer resources located in India.
Step 2: Inclusion of citizens and extra-territorial acts.
The Sanhita applies to Indian citizens committing offences abroad and also to acts committed outside India which would be punishable if committed within India.
Step 3: Identification of incorrect statement.
Option (B) contradicts the express extra-territorial application provided under the Sanhita and is therefore not true.
Step 4: Conclusion.
Hence, the correct answer is (B).