Electronic transaction exclusions place specified instruments, powers of attorney, trusts, wills, and immovable-property sale or conveyance contracts outside statutory application.

Section 1(4), read with the First Schedule, excludes specified matters from the Information Technology Act, 2000: negotiable instruments other than cheques, powers-of-attorney, trusts, wills and other testamentary dispositions, and contracts for the sale or conveyance of immovable property or an interest in it. The Schedule was substituted with effect from 27 October 2009. Its earlier form incorporated electronic records and digital signatures into criminal-law provisions concerning documents, false entries, false documents, forgery, production before a court, and possession or use of forged material.

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