. 5. In Chapter II of the principal Act, for the heading, the heading "DIGITAL SIGNATURE AND ELECTRONIC SIGNATURE" shall be substituted. =============... ... ...

. 4. In section 2 of the principal Act,- (A) after clause (h), the following clause shall be inserted, namely :- '(ha) "communication device" means cell phones, personal digital assistance or combination of both or any other device used to communicate, send or transmit any text, video, audio or image;'; (B) for clause (j), the following clause shall be substituted, namely :- '(j) "computer network" means the inter-connection of one or more compu... ... ...

. 3. In section 1 of the principal Act, for sub-section (4), the following sub-sections shall be substituted, namely :- "(4) Nothing in this Act shall apply to documents or transactions specified in the First Schedule: Provided that the Central Government may, by notification in the Official Gazette, amend the First Schedule by way of addition or deletion of entries thereto. (5) Every notification issued under sub-section (4) shall be laid before each House of Parli... ... ...

PART II AMENDMENTS TO THE INFORMATION TECHNOLOGY ACT, 2000 . 2. In the Information Technology Act, 2000 (21 of 2000) (hereinafter in this Part referred to as the principal Act), for the words "digital signature" occurring in the Chapter, section, sub-section and clause referred to in the Table below, the words "electronic signature" shall be substituted. TABLE S.No. Chapter/section/sub-section/clause (1) clauses (d), (g), (h) and (zg) of section 2; (2) section ... ... ...

MINISTRY OF LAW AND JUSTICE (Legislative Department) New Delhi, the 5th February, 2009/Magha 16, 1930 (Saka) The following Act of Parliament received the assent of the President on the 5th February, 2009, and is hereby published for general information :- THE INFORMATION TECHNOLOGY (AMENDMENT) ACT, 2008 No. 10 OF 2009 [5th February, 2009.] An Act further to amend the Information Technology Act, 2000. BE it enacted by Parliament in the Fifty-ninth Year of the Republic of I... ... ...

MINISTRY OF COMMUNICATIONS AND INFORMATION TECHNOLOGY (Department of Information Technology) NOTIFICATION New Delhi, the 21st November, 2003 G.S.R. 902(E).- In exercise of the powers conferred by section 87 of the Information Technology Act, 2000 (21 of 2000), the Central Government hereby makes the following amendments in the information Technology (Certifying Authorities) Rules, 2000, namely 1. (1) These rules may be called the (2) They shall come into force on the date of t... ... ...

Electronic cheques and truncated cheques are recognised within the meaning of cheque, subject to secure generation, digital signing, image accuracy and clearing safeguards. Drawee, collecting and transmitting banks must verify electronic images and apparent genuineness, while discrepancies between an image and the physical cheque amount to material alteration. Cheque-dishonour proceedings provide for summary trials, postal or courier service of summons, affidavit evidence, a rebuttable presumption from dishonour memos, and compounding of offences. Electronic banking records and certified printouts are recognised as bankers' books evidence.

Information Technology rulemaking was amended through additions made under delegated power in section 87 of the Information Technology Act, 2000. The additions concerned the regulatory framework previously amended by G.S.R. 902(E). As the substantive terms of the additions are not reproduced, no specific compliance duties, technical standards, procedures, entitlements, or enforcement consequences can be identified.

HONOURABLE MR. K. VINOD CHANDRAN AND HONOURABLE MR. PARTHA SARTHY, JJ. For the Appellants : Mr. Vikas Kumar, S.C. - 11, Mr. Rewti Kant Raman (A.C. To S.C -11) For the Respondents : Mr. P. K. Shahi (AG) JUDGMENT The issue agitated in the appeal is in a narrow compass, as to whether Industrial Incentive Policy, 2006 (hereinafter referred to as the 'Policy') provided for incentive by way of reimbursement of 80% of the Entry Tax (ET) and Central Sales Tax (CST) together with the Value Ad... ... ...

Certifying Authorities must conduct half-yearly internal audits covering their security policy, physical security, operational planning and repository. The recurring obligation requires periodic internal scrutiny of policy controls, physical safeguards, planning processes and repository-related arrangements. The revised requirement takes effect on publication in the Official Gazette under the rule-making power of the Information Technology Act, 2000.

Customs-area designation under section 8(b) of the Customs Act, 1962 applies to M/s. Chennai Container Terminal Pvt Ltd (O Yard CFS) for handling imported Full Container Load and Less than Container Load cargo, including unaccompanied baggage, arriving from M/s. Kamarajar Port, and for handling export cargo. Cargo handling must follow the Handling of Cargo in Customs Areas Regulations, 2009 and applicable customs-house procedures.

M/s. Chennai Container Terminal Pvt. Ltd. (O Yard CFS) is appointed custodian of imported goods landed at Kamarajar Port, Ennore and received at its premises until clearance for home consumption, warehousing, or transhipment. It is also custodian of export cargo brought into its premises until export. Custodial handling must comply with section 45 of the Customs Act, 1962, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable rules, regulations and instructions.

M/s. Viking Warehousing CFS is appointed custodian for imported goods landed at Kamarajar Port, Ennore, in addition to Chennai Port, and received at its CFS. Custody continues until clearance for home consumption, warehousing, or transhipment. Cargo brought into the CFS for export remains in custody until export, subject to compliance with the Customs Act, the Handling of Cargo in Customs Areas Regulations, 2009, and applicable instructions.

Interim facilitation for export clearance of drugs and pharmaceuticals is extended until 31 December 2026, subject to the prescribed conditions and existing procedural and documentation requirements. From 1 January 2027, export clearance must strictly comply with the CDSCO Office Order dated 30 April 2024. All other applicable terms and conditions remain unchanged, and the extension takes immediate effect.

Suspension of a Customs Broker licence under Regulation 16 is confined to appropriate cases requiring immediate action while an enquiry is pending or contemplated. Where the shipping bill, examinations, statements and customs show-cause proceedings substantially predate the suspension, that chronology is inconsistent with the required immediacy. The immediate-necessity condition was therefore not established for suspension. Separate disciplinary proceedings under Regulation 17 may nevertheless continue, as suspension under Regulation 16 does not preclude those proceedings.

The framework requires each Container Freight Station under JNCH to operate integrated digital controls for cargo custody. Every vehicle, person, container and cargo movement must be tied to authenticated identity, an eligible transaction and a system-generated task. Regulatory Holds must apply across all systems and cannot be overridden locally. Gate-out must independently verify identity, release status, seal, completed tasks and alerts. CFSs must maintain real-time monitoring, audit trails, controlled exceptions, acceptance testing and continuing assurance; outsourced functions do not dilute custodian responsibility.

Foreign-award enforcement under Section 48 is confined to specified grounds: public policy does not permit merits review, including factual findings or damages quantification. Compensatory or restitutionary fraud damages and contractual interest may remain enforceable where they do not breach fundamental Indian law; "consequential damages", construed with punitive, exemplary and multiple damages, does not necessarily exclude such relief. Fraud limitation runs from discovery or reasonable discoverability and ordinarily depends on arbitral factual findings. Protection of minors bars enforcement of fraud-based liability against minors for acts of natural guardians or purported agents, while enforcement may continue against non-minor respondents.

Interest on borrowings used to acquire or construct a let-out property may be deducted under Section 24(b), subject to verification of loan terms and computation of the interest component attributable to the property. Interest expenditure connected with an inter-corporate deposit may be deducted under Section 57 only where verification establishes a direct nexus between the borrowings and the deposit. The prescribed verification and consequential computation govern the claimed interest deductions for both assessment years.

Procedure requires applications to be filed in Form 1 by the applicant, an authorised agent, or a legal practitioner, with prescribed paper-books, supporting records, and the filing fee. The Registrar records presentation, scrutinises applications, allows correction of defects, and may decline registration for uncorrected defects, subject to appeal to the Tribunal. Applications must generally arise from a single cause of action, while interim directions may be sought in the principal application or later. Notice is ordinarily served by hand delivery or registered post, and respondents file replies with supporting documents and proof of service.

Applicants must ensure that every communicated deficiency is fully rectified before online re-filing. Re-filed applications without proper compliance may be liable to rejection. No manual refund application will be entertained in relation to an application previously returned by the Refund Section, making ICEGATE the required filing route for corrected claims.