Section 15 of the Protection of Children from Sexual Offences Act, 2012 distinguishes between:

Section 15 distinguishes specified storage or possession offences, including section 15(1)’s failure to delete, destroy or report with intent to share or transmit, section 15(2)’s transmission/display/distribution purposes, and section 15(3)’s commercial purpose. Commercial purpose has a separate punishment tier; the distinction does not depend on police status or the child’s gender.