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Viruses can be attached to anything..
coding
They maintain a collection of files that we can download
as attached pictures or .pdf files
macro virus
Answering "Questions with 'What do you mean by internet write down the steps to send and recive and attached files with email'?"
Yes, .psd files maintain the layers you create in Photoshop so that the next time you open your .psd file in Photoshop you can continue to work directly onto the layers.
make it possible for your OS to save, maintain, and access files
Downloading files that are attached with a virus. Only download from trustworthy sites
Refer to the link attached below.
In most cases, viruses are attached to executable files. Sometimes they may be attached to other executable formats such as DLLs and overlays. Or they will be attached to a drive's MBR. That is the Master Boot Record and that does contain executable code at the end of a disk parameter table. The point is, the code has to be executed in order to cause an infection.For the most part, media files cannot get infected, and if there is virus code in them, the player or viewer will consider the files corrupted and either try to play/display the corruption anyway or abort with an error. There are a few exceptions such as the few media files that allow executable code or scripts to be attached.
Virus. Viruses are attached to files, and then spread by a user transferring those files to other devices.