Investigation of information technology contraventions empowers authorised officers with income-tax authority powers, subject to statutory limitations.

Contraventions of the Information Technology Act, 2000, and subordinate rules and regulations must be investigated by the Controller or an authorised officer. Investigative powers correspond to those available to Income-tax authorities under Chapter XIII of the Income-tax Act, 1961, and must be exercised subject to the limitations applicable under that framework.

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