No.14 Cybercrimes 2015 19 (d) counsels or procures any other person to commit an offence, is deemed to have taken part in committing the offence, and shall be charged as a person who committed an offence. (2) A person who procures another to do or omit to do any act of such a nature that, if he had himself done the act or made the omission, the act or omission would have constituted an offence on his part, commits an offence of the same kind and is liable to the same punishment as if he had himself had done the act or the omission. Attempt 26.- (1) Where a person, intends to commit an offence, puts his intention into execution by means adapted to its fulfilment, and manifests his intention by some overt act, but does not fulfil his intention to such extent as to commit the offence, he is deemed to have attempted to commit the offence. (2) For the purposes of this section, it is immaterial(a) except so far as regards to punishment, whether(i) the offender does all that is necessary on his part for completing the commission of the offence; or (ii) the complete fulfilment of his intention is prevented by circumstances independent of his will; or (iii) he desists of his own motion from further execution of his intention; (b) that by reason of circumstances not known to the offender it is impossible to commit the offence. (3) A person who attempts to commit an offence under this Act is guilty of an offence and is liable on