section 65 of Information and Technology Act, 2000 which reads as under:-

Whoever publishes or transmits or causes to be published or transmitted in the electronic form, any material which is lascivious or appeals to the prurient interest or if its effect is such as to tend to deprave and corrupt persons who are likely, having regard to all relevant circumstances, to read, see or hear the matter contained or embodied in it, shall be punished on first conviction with imprisonment of either description for a term which may extend to three years and with fine which may extend to five lakh rupees and in the event of second or subsequent conviction with imprisonment of either description for a term which may extend to five years and also with fine which may extend to ten lakh rupees.

2)Any material in the context of this section would include video files, audio files, text files, images, animations etc. These may be stored on CDs, websites, computers, cell phones etc.

Lascivious is something that tends to excite lust.
Appeals to, in this context, means “arouses interest”.
Prurient interest is characterized by lustful thoughts.
Effect means to produce or cause some change or event.
Tend to deprave and corrupt in the context of this section means “to lead someone to become morally bad”.

Making Sex story in audio or comic format shall be deemed to be obscene if it is lascivious or appeals to the prurient interest or if its effect, or the effect is if taken as a whole, such as to tend to deprave and corrupt person, who are likely, having regard to all relevant circumstances, to read, see or hear the matter contained or. embodied in it.

Typically, five per cent deviation in size from approved layout plan is permitted. If this limit is exceeded, but the deviations are still considered safe, authorities may levy a penalty and provide approval.

As per IT Act:

Section 67 - Punishment for publishing or transmitting obscene material in electronic form

This section deals with the publishing or transmitting of obscene material (described as "any material which is lascivious or appeals to the prurient interest or if its effect is such as to tend to deprave and corrupt persons").

Section 67A - Punishment for publishing or transmitting of material containing sexually explicit act, etc., in electronic form

The section punishes publishing or transmitting of material which contains sexually explicit act or conduct.

Section 67B - Punishment for publishing or transmitting of material depicting children in sexually explicit act, etc., in electronic form

The above provisions of law are applicable  to prohibit the publication of audio adult stories that you intend to go ahead. 

- Under Section 67 of the IT Act of 2000, publishing or transmitting , circulating and selling obscene electronic information is punishable with up to five years' imprisonment and Rs1 lakh in fine. .

- Further, Under section 292 of IPC , Selling , Writing , making , painting and Distribution of Pornographic Material is punishable.

Its a crime.

In India, the portrayal, publication, or distribution of explicit sexual content, including through audio or comics, can attract legal consequences under various provisions of Indian law:

1. Indian Penal Code (IPC), 1860:

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  Section 292 of the IPC deals with the sale, distribution, public exhibition, and circulation of obscene material. Any material, if it is lascivious or appeals to the prurient interest or tends to deprave and corrupt those who are exposed to it, is termed "obscene". If a sex story in audio or comic format falls under this definition, it can be penalized under this section.
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  Section 293 of the IPC penalizes anyone who sells, distributes, exhibits, or circulates any obscene object to a person under the age of 20 years.

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  Section 67 of the IT Act penalizes the publishing or transmitting of obscene material in electronic form.
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  Section 67A penalizes the publishing or transmitting of sexually explicit material in electronic form.

Given the strict regulations around explicit content in India, it's essential to be very cautious if one is involved in creating, distributing, or consuming such materials. Moreover, the definition of "obscenity" has been a subject of judicial scrutiny in various cases, and the threshold can sometimes be subjective.

In India, the legality of creating and distributing sexually explicit content, whether in audio, comic, or any other format, is subject to certain laws and regulations. India has laws that govern obscenity and pornography, which can vary depending on the interpretation of the content and how it is presented. Here are some key points to consider:

Obscenity Laws: The Indian Penal Code (IPC) contains provisions related to obscenity (Section 292) and the sale and distribution of obscene material (Section 292A). These provisions can be used to restrict or prohibit the creation and distribution of explicit sexual content that is deemed obscene.

Child Pornography: Creating or distributing explicit content involving minors is a serious offense under Indian law, and it is illegal.

Community Standards: What is considered obscene or sexually explicit can vary depending on community standards and interpretations of the law. What may be legal in one context may be deemed obscene in another.

Online Platforms: When posting or distributing such content on online platforms, you should also consider the policies of the specific platform, which may have their own rules regarding explicit content.

Freedom of Expression: The Indian legal system also recognizes the freedom of expression and the right to privacy. Courts may consider these factors in determining the legality of explicit content.