Vipul Dhulla - C.A., D.I.S.A. www.dhullasir.

com
Vipul Dhulla's Knowledge Book
Vipul Dhulla - C.A., D.I.S.A. www.dhullasir.com
Vipul Dhulla's Knowledge Book
Hey! Friends, Like any other ACT, one has to divide it into two parts for understanding it. One is rule & logi for whih its
!ade & seond part is proedural !ethod of ACT. e.g. "no!e Ta# At. $tarting part is a%out ino!e ta#, what it is, its
rules & logi and latter is proedural part of i!ple!entation, penal, disputes, tri%unal, appoint!ent of offiers, audit,
powers, rule for su%!itting infor!ation in various for!s et...
$o in sa!e wave length, if we see "nfor!ation Tehnology At. &
st
part is various type of tehnology, its definition, proess,
et ' its like what we learned in earlier hapters( and seond part is like any other ACT proedural part ) audit, power,
rules, appoint!ent of offiers, penal, disputes, et..
So, experienced Golden saying You know many thing, but you do not know, that you know many thing
Any a!end!ent in any At is nor!ally for larifiation, adding new logis, re!oval of loop*holes, %ringing !ore disipline,
!ore ri!e+!is*ondut under penal net, et.... if read in this !anner ) it shall %e easy.... with this %akground lets.. start.
This Ac was amended !" In#ormaion Technolog" Amendmen Bill $%%&, passed in 'oksa!ha on Dec $$nd and in
(a)"as!ha on Dec $*rd o# $%%+. The hen ,on-!le .iniser o# Communicaions / IT, .r. Da"anidhi .aran discussed he
saemen o# 0!)ecs and (easons, which are gi1en as #ollows 2
Objectives :-
3ih in e-go1., e-com4proecion o# personal daa, criical in#ormaion ec.-re5uired harmoni6aion in Ac.
(apid in compuer / inerne use 4 in di## "pe o# crime. - so o include penal pro1isions #or same in ITA, I7C,
he Indian 81idence Ac and he Code o# Criminal 7rocedure o pre1en such crimes.
The 9nied :aions Commission on Inernaional Trade 'aw ;9:CIT(A'< in he "ear $%%= adoped he .odel
'aw on 8lecronic Signaures.
$ine the digital signatures are linked to a speifi tehnology, Hene to provide for alternate tehnology
of eletroni signatures for %ringing har!oni,ation with the said -odel Law.
The ser1ice pro1iders ma" !e auhori6ed !" he C> or he S> o se up, mainain and upgrade he compueri6ed
#aciliies and also collec, reain appropriae ser1ice charges #or pro1iding such ser1ices a such scale as ma" !e
speci#ied !" he C> or he S>.
In simple words 2
To harmoni6e Ac - wih increase in e-go1ernance.
To !ring 1arious penal o 1arious crime / accordingl" harmoni6e oher law oo.
,armoni6aion wih .odel 'aw / recogni6e - alernae echnolog" o DS.
(ules #or Ser1ice pro1iders.
Various Differences :-
9?s.=;@< lis o# eAcluded documens remo1ed. - ,owe1er, indicaed ha 8Acepion will !e indicaed in Birs
Schedule, an" add ? del will !e hrough noi#icaion #rom >a6ee o##ice / such shall !e placed !e#ore each ,ouse
o# 7arliamen C #or procedural simpli#icaionD.
Accordingl" o o!)eci1es 4 Various new de#iniion added ? modi#ied o widen scope
CAddedD2- $;ha< ECommunicaion De1iceE, $ ;na< EC"!er Ca#eE, $;n!< EC"!er Securi"E, $;a< E8lecronic
SignaureE, $;!< E8lecronic Signaure Ceri#icaeE $;ua< EIndian Compuer 8mergenc" (esponse TeamE
C.odi#iedD2- Sec $;)< FCompuer :eworkG, Sec. $;k< Fcompuer resourceG , $;1< EIn#ormaionE ,$;w<
EInermediar"E
Since inroducion o# 8lecronic Signaures 4 Various secion ha1e !een modi#ied #rom replacing word FDigial
SignauresG o 8lecronic Signaures / similarl" Conse5uenial Changes wih inroducion o# 8lecronic
Signaures.
Accordingl" o o!)eci1e Various new secion added 2-
Sec.*A - Bor 8lecronic Signaures.
Sec. &A - inroduced o pro1ide #or appoinmen o# Ser1ice 7ro1iders in e->o1ernance ser1ices FDeli1er"
o# Ser1ices !" Ser1ice 7ro1iderG
Sec. HA FAudi o# 8lecronic documensG
Sec. =% A speci#ies ha conrac #ormaion is possi!le wih o##er and accepance !eing in elecronic #orm.
Sec @%A FDuies o# su!scri!er o# 8lecronic Signaure Ceri#icaeG
Chaper II rename Fpenalies and ad)udicaionG o Fpenalies, compensaion / ad)udicaionG / compensaion
limis is !een remo1ed.
Sec.@* A included #or EDaa 7roecionE need.-speci#ies lia!ili" #or a !od" corporae handling sensii1e daa,
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inroduces concep o# Ereasona!le securi" pracicesE and sensii1e personal daa. :o limi #or compensaion
Sec.@& The powers o# he Ad)udicaor limied #or claims upo (s.J crores. Ci1il Cour's auhori" inroduced #or
claims !e"ond (s J crore - Signi#ican Change ha !rings Ci1il Cours !elow he ,igh Cour ino he C"!er
(elaed dispues #or he #irs ime.
@+ rename o# chaper I FC"!er (egulaions Appellae Tri!unalG o FC"!er Appellae Tri!unalG.
Accordingl" - complee change in pro1ision @K o J$ 4 also new secion added J$ A B C / D.
To penali6ed 1arious modi#ied ? added new secion like Sec && A,B,C,D,8 / B, Sec &H A,B / C.
&&A2 Sending o##ensi1e .essages
&&B2 (ecei1ing a Solen Compuer (esource
&&C2 Ideni" The#
&&D2 Cheaing !" personaion
&&82 Violaion o# 7ri1ac"
&&B2 C"!er Terrorism
&HA SeAuall" 8Aplici AcE
&HB Child 7ornograph" wih sringen punishmen.
&HC2 Inermediaries o preser1e and reain cerain records #or a saed period
&KA2 :ew Secion inroduced o ena!le !locking o# we!sies.
&KB2 :ew secion ha pro1ides powers #or monioring and collecing ra##ic daa ec
H%A2 :ew Secion added o de#ine :aional :odal Agenc" #or Criical In#ormaion In#rasrucure proecion .
H%B2 Indian Compuer 8mergenc" (esponse Team o !e he nodal agenc" #or inciden response.
H$A2 :ew Secion inroduced #or Daa 7roecion purpose.
HHAL :ew Secion inroduced o pro1ide #or Compounding o# o##ences wih punishmen upo * "ears.
HHB2 :ew Secion inroduced o consider all o##ences wih * "rs imprisonmen under he Ac as ECogni6a!leE /
!aila!le
H+ - 7ower o in1esigae an" cogni6a!le o##ence 1esed wih Inspecors insead o# DS7s
HK A2 :ew Secion inroduced o pro1ide #or he >o1ernmen o designae an" go1ernmen !od" as an 8Aaminer o#
8lecronic 81idence.
+% 2 The powers earlier a1aila!le o DS7 is now made a1aila!le o Inspecors
+= 2 Amended o keep he primac" o# Cop"righ and 7aen acs a!o1e ITA $%%%.
+@ A2 :ew Secion inroduced o ena!le he >o1ernmen o prescri!e encr"pion mehods.
+@ B2 :ew Secion inroduced o make Ea!aemenE punisha!le as he o##ence isel#.
+@ C2 :ew Secion inroduced o make an Eaemp o commi an o##enceE punisha!le wih hal# o# he punishmen
mean #or he o##ence.
+H - Conse5uenial Changes made. F7ower o# C> o make rules2G
K=-K@ 0mied
Schedule *
rd
/ @
h
o Ac is also 0mied.
Various oher Ac ammended were 2-
M The Indian 7enal Code, The Indian 81idence Ac, =+H$.
In simple words 2-
8Acepion o Ac 4 lised in Birs schedule 4 #or procedural simpli#icaion
:ew de#iniion added o mee o!)eci1es
Bor 8lecronic Signaures #rom DS 4 Various secion are amended ? added.
Bor Ser1ice pro1iders 4 new secion added.
Bor dispue procedural changed.
:ew 7enal pro1ision #or punishing new crimes.
Consideraion o compensaion is also !een gi1en.
7owers rans#erred #rom DS7 o Inspecors in 1arious secion.
Conse5uenial changes in power o# 1arious auhoriies gi1en / #or procedural simpli#icaion.
... in spirit ) At has widen the sope, !ore larifiation, !ore punisha%le rules for ri!e, and !aking a safer growth of
e*o!!ere & tehnology....
MMMMM
DS N Digial Signaures
8S N 8lecronic Signaures
DSC N Digial Signaures ceri#icae
8SC N 8lecronic Signaures Ceri#icae.
:0> N noi#icaion in o##icial ga6ee.
,7 N ,ouse o# parliamen
C> N Cenral >o1ernmen.
S> N Sae >o1ernmen.
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Vipul Dhulla's Knowledge Book C"!er 'aw 4 Summar" on IT Ac $%%% 1?s $%%+

The sections are introduced as follows:-

Digital Signature and Electronic Signature [Chapter-!
Sec. :o. Descripion
* Auhenicaion o# 8lecronic (ecords 4 mainl" 1ia DS
*A 8lecronic Signaure - oher han DS, Signaures is under proper conrol, an" chg deeca!le, mehod indicaed in
schedule $
nd
. Also an" add ? Del 4 : 0> O ,7 4 echni5ue should !e relia!le.
Electronic "overnance #Chapter $
@ 7ro1ides #or legal recogniion o# elecronic records
J 7ro1ides #or legal recogniion o# 8lecronic signaures
& 7ro1ides #or #iling o# sauor" documens in he elecronic #orm. 9se o# 8lecronic (ecords and 8lecronic
Signaure in >o1ernmen and is agencies
&A Deli1er" o# Ser1ices !" Ser1ice 7ro1ider. C> auhori6e, !" order, an" ser1ice pro1ider o se up, mainain and
upgrade he compueri6ed #aciliies / per#orm such oher ser1ices as 4 :0>,
H 7ro1ides #or condiions o# reaining elecronic documen #or a cerain period. Such as inaccessi!ili", original
#orma / he ideni#icaion o# he source, dae / ime o# dispach / he desinaion re#erence.
HA Audi o# Documens ec 4 in 8lecronic #orm
+ 7ro1ides #or an" pu!licaions in he 8lecronic >a6ee.
K Secions &, H and + :o o Con#er (igh o insis documen should !e acceped in elecronic #orm
=% 7ower o make rules !" C> in respec o# 8lecronic Signaure. To prescri!e "pe o# 8S, is .anner, #ormae,
a##iAing, conrol rules / oher maers necessar" o gi1e legal e##ec o# 8S.
=%A Validi" o# conracs #ormed hrough elecronic means
%ttribution& 'eceipt ( Dispatch of electronic records #Chapter V$
== 'a"s down how o ideni#" he originaor o# he elecronic record.
=$ 7ro1ides #or manners o# Acknowledgemens o# elecronic documens 4 i# speci#ied !" originaor hen in ha
manner. I# no speci#ied hen an" conduc o# recei1er indicaing same.
=* 'a"s down how o ideni#" he place / ime o# dispach / receip o# he originaor o# he elecronic record.
Secure Electronic 'ecords ( Secure Digital Signatures #Chapter V$
=@ 'a"s down condiions o 5uali#" he securi" o# he elecronic record. Cime #rameD
=J 'a"s down condiions o 5uali#" he securi" o# he electronic signaures. - eAclusi1e conrol o# signaor" / is
creaed and sore in manner prescri!ed.
=& 'a"s down he C> powers relaed o he securi". -The" do consider naure o# ran, ech, cos, 1olume, ec.
'egulation of the Certif)ing %uthorities #Chapter V$
=H 'a"s down procedures o# appoinmens o# Conroller Che" discharge role gi1en !" C>D/ oher o##icers. - can
also appoin Depu" Conrollers and Assisan Conrollers, oher o##icers and emplo"ees Che" discharge role
gi1en !" conrollerD O 5uali#icaion. T / C, ec.
=+ 'a"s down he #uncions o# he Conroller / oher o##icers.
=K 'a"s down he powers o# he conroller o recommend a #oreign CA wih permission #rom C> as per regulaions.
$% Auhori6es he Conroller as a reposior" o# he ceri#icaes o# digial signaures. 0.ITT8D
$= 'a"s down he procedures #or issuing he license o issue he DSCs !" he Conroller / relaed oher procedures,
such as applicaion, / #ees. C#ees PN $J,%%%?-
$$ 'a"s down procedures o pro1ide a ceri#icaion pracices saemen o !e accompanied !" he applicaion o# he
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license / #ees up o (s. $J%%%?N
$* 'a"s down procedures o appl" #or he renewal o# license / #ees up o (s. J%%%?N / done @J da"s !e#ore eApir".
$@ 'a"s down procedures o gran or re)ec he applicaion #or he license. - opporuni" o heard.
$J 'a"s down procedures o re1oke he applicaion #or he license.- no eAceed =% da"s unil gi1en reasona!le
opporuni" o# showing cause agains such suspension.
$& 'a"s down rules o suspension o# he license.
$H Auhori6e he Conroller o appoin he Assisan Conroller / oher o##icers. 7ower o Delegae.
$+ Auhori6e he Conroller o in1esigae he conra1enions o# he ac, i# an".
$K Auhori6e he Conroller o access he compuer / such s"sems on reasona!le suspec o in1esigae he
conra1enions o# he ac, i# an".
/0*/1 -entions the responsi%ilities & duties of the ertifying authorities.
*% Duies o# Ceri#"ing Auhoriies
*= Ceri#"ing Auhori" o ensure compliance o# he Ac, ec.
*$ Displa" o# license 4 a conspicuous place o# premises in which !usiness is carried.
** Surrender o# license 4 i# #ail 4 imprisonmen #or & monhs and ? or #ine upo =%,%%%?-
*@ Disclosure
Electronic Signature Certificate [ Chapter V!
*J
procedure #or issuance o# a Digial Signaure Ceri#icae C#ees PN$J,%%%?-D - no re)ecion unless heard. As #irs
pro1isio is !een omied 4 earlier condiion #or re)ecion are remo1ed. (e)ecion in pu!lic ineres.
*& (epresenaions upon issuance o# Digial Signaure Ceri#icae
*H Suspension o# Digial Signaure Ceri#icae 4 no eAceed =J da"s unless heard.
*+ (e1ocaion o# Digial Signaure Ceri#icae
*K :oice o# suspension or re1ocaion2
Dut) of Subscriber [ C*%+TE' V!
@% >eneraing Ke" 7air
@%A Duies o# su!scri!er o# 8lecronic Signaure Ceri#icae
@= Accepance o# Digial Signaure Ceri#icae
@$ Conrol o# 7ri1ae ke"
+enalties Co,pensation and %djudication [C*%+TE' -!
@* 7enal" and Compensaion #or damage o compuer, compuer s"sem, ec.
@*A Compensaion #or #ailure o proec daa
@@ 7enal" #or #ailure o #urnish in#ormaion, reurn, ec.
i# an" docs ? in#ormaion no pro1ided penal" - =.J% lacs #or each #ailure.
I# an" reurn ? in#ormaion re5uired wihin regulaion ime ? o mainain !ook or records 4 #ine PN$J%%% per da"
o# #ailure.
@J (esiduar" 7enal" C compensaion or penal" PN$Jk per da"D
@& 7ower o ad)udicae conra1enions under ac o o##ice no !elow rank o# Direcor o# >0I or e5ui1alen o##icer o#
S>. - resriced o claim upo J crores.
@H 3hile deciding compensaion A.0. will see am. o# un#air ad1anage / loss caused o an" person as well as he
respeci1e naure o# di##icul.
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C)ber 'egulations %ppellate Tribunal #Chapter -$
@+ 8sa!lishmen o# one or more C"!er Appellae Tri!unals ;CAT<
@K Composiion o# CAT
J% Quali#icaions #or appoinmen as Chairperson and .em!ers o# CAT
J= Term o# o##ice, condiions o# ser1ice ec o# Chairperson and .em!ers
J$ 7ro1ides #or he salar" / oher perks o# he 7residing o##icer o# he CAT
J$A 7owers o# superinendence, direcion, ec
J$B Disri!uion o# Business among Benches
J$C 7owers o# he Chairperson o rans#er cases
J$D Decision !" ma)ori"
J* Appoins !" C> during he 1acanc".
J@ 7ro1ides #or procedures #or resignaion / remo1al o# he presiding o##icer.
22*23 4rovide for proedures to appeal to C5AT & related other things.
JJ 0rders consiuing Appellae Tri!unal o !e #inal and no o in1alidae is proceedings
J& Sa## o# he CAT
JH Appeal o CAT
J+-&= Descri!es he powers / procedures #or he appellae ri!unal in deails
J+ 7rocedure and 7owers o# he CAT
JK (igh o legal represenaion
&% 'imiaion
&= Ci1il cour no o ha1e )urisdicion
&$ 7ro1ide #or procedures o appeal o ,igh Cour / relaed oher rules.
&* 7ro1ide #or procedures o compounding o# conra1enions / relaed oher hings.
&@ 7ro1ide #or procedures o reco1er" o# penal" / relaed oher hings.
Offences #Chapter -$
&J 7ro1ides #or penal" agains Tempering wih compuer source documen. C,acking
wih compuer s"semD
* "r imprisonmen / ? or $
lakhs #ine
&& 7ro1ides #or penal" agains hacking wih compuer s"sems * "r imprisonmen / ? or J
lakhs #ine
&&A 7unishmen #or sending o##ensi1e messages hrough communicaion ser1ice, ec * "r imprisonmen / ? or
#ine
&&B 7unishmen #or dishonesl" recei1ing solen compuer resource or communicaion
de1ice
* "r imprisonmen / ? or
one lakhs #ine
&&C 7unishmen #or ideni" he#. * "r imprisonmen / one
lakhs #ine
&&D 7unishmen #or cheaing !" personaion !" using compuer resource --F--
&&8 7unishmen #or 1iolaion o# pri1ac" * "r imprisonmen / ? or
wo lakhs #ine
&&B 7unishmen #or c"!er errorism imprisonmen eAended
#or li#e
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&H 7ro1ides #or penal" agains pu!lishing o# in#ormaion, which is o!scene in
elecronic #orm.
=
s
- * "r imprisonmen / ?
or J lakhs #ine
$
nd
- J "r imprisonmen
/ ? or =% lakhs #ine
&HA 7unishmen #or pu!lishing or ransmiing o# maerial conaining seAuall" eAplici
ac, ec. in elecronic #orm
=
s
- J "r imprisonmen /
=% lakhs #ine
$
nd
- H "r imprisonmen /
=% lakhs #ine
&HB 7unishmen #or pu!lishing or ransmiing o# maerial depicing children in seAuall"
eAplici ac, ec. in elecronic #orm
--F--
&HC 7reser1aion and (eenion o# in#ormaion !" inermediaries * "r imprisonmen / #ine
&+ 8mpowers he Conroller o Ceri#"ing Agenc" o# an" acion * "r imprisonmen / ? or $
lakhs #ine
&K 8mpowers he Conroller o inercep an" in#ormaion ransmied o hrough an"
compuer s"sem or compuer nework.
H "r imprisonmen / #ine
&KA 7ower o issue direcions #or !locking #or pu!lic access o# an"
in#ormaion hrough an" compuer resource
--F--
&KB 7ower o auhori6e o monior and collec ra##ic daa or in#ormaion
hrough an" compuer resource #or C"!er Securi"
* "r imprisonmen / #ine
H% 8mpowers he Conroller o declare an" compuer s"sem or compuer nework as a
proeced s"sem.
=% "r imprisonmen / #ine
H%A :aional nodal agenc".
H%B Indian Compuer 8mergenc" (esponse Team o ser1e as naional agenc" #or
inciden response
H= 7ro1ides #or penal" agains misrepresenaion. $ "r imprisonmen / ? or =
lakhs #ine
H$ 7ro1ides #or penal" agains !reach o# con#ideniali". --F--
H$A 7unishmen #or Disclosure o# in#ormaion in !reach o# law#ul conrac * "r imprisonmen / ? or J
lakhs #ine
H* 7ro1ides #or penal" agains pu!lishing #alse 8SCs $ "r imprisonmen / ? or =
lakhs #ine
H@ 7ro1ides #or penal" agains #raudulen pu!licaions --F--
HJ 7ro1ides #or penal" agains o##ence commied ouside India. --F--
H& 7ro1ides #or penal" agains con#iscaion o# an" compuer s"sem, compuer, #loppies,CDs.
HH :on-iner#erence o# his con#iscaion wih an" oher ac.
HHA Compounding o# 0##ences
HHB 0##ences wih hree "ears imprisonmen o !e cogni6a!le
H+ 7ower o in1esigae o##enses o a police o##icer o# rank no !elow ha o# a Inspecor.
[.etwor/ Service +roviders! nter,ediaries not to be liable in certain cases #Chapter -$
HK 8Aempion #rom lia!ili" o# inermediar" in cerain cases
HKA C> o noi#" 8Aaminer o# 8lecronic 81idence
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0iscellaneous #Chapter -$
+% 7ower o# 7olice 0##icer and 0her 0##icers o 8ner, Search, ec.2
+= Ac o ha1e 01erriding e##ec2
+=A Applicaion o# he Ac o 8lecronic che5ue and Truncaed che5ue-M ;Insered 1ide :egoia!le Insrumens
Amendmen Ac $%%$<
+$ Chairperson, .em!ers, 0##icers and 8mplo"ees o !e 7u!lic Ser1ans
+* 7ower o >i1e Direcion
+@ 7roecion o# Acion aken in >ood Baih
+@A .odes or mehods #or encr"pion
+@B 7unishmen #or a!emen o# o##ences
+@C 7unishmen #or aemp o commi o##ences
+J 0##ences !" Companies
+& (emo1al o# Di##iculies
+H. Auhori6es he C> o make rules in cerain maers / pro1ides #or he procedures #or he same
- Auhori6es he S> o make rules in cerain maers / pro1ides #or he procedures #or he same.
- C"!er Ad1isor" Commiee ;CAC< #ormaion !" he C> /
- pro1ides #or he procedures #or he same.
++ Consiuion o# Ad1isor" Commiee
+K 8mpowers he Conroller wih he power o# making cerain regulaions.
K% 7ower o# S> o make rules2
Secions K=, K$, K*, K@ are omied
Sch.= Documens or Transacions o which he Ac shall no appl" Csee 2 su!.sec ;@< o# Sec.=D
Sch.$ 8lecronic Signaures or 8lecronic auhenicaion echni5ues and procedure Csee 2 su!.sec ;=< o# Sec.*AD
Sch.* / @ omied.
1seful lin/s ( 'esources used :
www2icai2org
www2legalserviceindia2co,3
www2nicca2nic2in
www2eprocure,ent2gov2in
www2naavi2org
4C%S 'eferencer
Lets understand spirit of Law, Lets avoid any wrong deed & spot wrong deed,
Lets implement the true spirit & not carry away with loop holes
Lets Make a World a Better place to live in. -World's understanding is World's peace.
Let's do it
5or 5eedbac/ 3 Suggestion /indl) ,ail us at : info6dhullasir2co,& dhullavipul6)ahoo2co2in
77 %88 T*E 4EST 77
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