The three accused -- Sidharth Banthia, Ishfaque Ahmed and Rizwaen Ali – were arrested for projecting themselves as employees of information technology behemoth Microsoft, the Cyber Crime branch of Kolkata Police said.
All three were picked up from a call centre on Thursday evening, Indian news agency PTI cited a Cyber Crime Cell police official as saying.
Police also confirmed they had seized six hard discs, one pen drive and other incriminating documents during their raid at the call centre.
The arrested persons are being interrogated under various sections of the Information Technology Act to find out if others persons are involved.
Police said they acted upon a complaint filed from a New Delhi resident.
The complaint stated several persons from Kolkata were allegedly duping people by falsely promising them technical support from Microsoft.
Following a probe, three arrests were made.
Earlier this month, Delhi Police had busted 10 fake call centres following a complaint that a few people were duping customers of Microsoft by posing as employees of the US-based technology giant. Delhi Police Special Cell arrested 24 people, the Indian daily Financial Express reported then.
The police were alerted about the scam after the company said it had received about 300,000 complaints from customers since 2015. Most of the complaints were related to the impersonation of technical staff.