Section 92 of the Information Technology Act, 2000, concerning amendment of Act 1 of 1872, is omitted. It contains no remaining operative statutory language and establishes no independent legal rule, obligation, procedure, entitlement, or regulatory mechanism. No substantive requirement or legal consequence is set out under this provision.

Section 91, within the miscellaneous provisions of the Information Technology Act, 2000, is designated as omitted. Although its heading identifies an amendment of Act 45 of 1860, it contains no extant operative text, amendment mechanism, substantive obligation, procedural requirement, or legal consequence. Its legal effect is limited to recording the omission.

State Government rule-making power permits notification of rules in the Official Gazette to carry out the Information Technology Act, 2000. Rules may prescribe the electronic form for filing, issuing, granting, receiving or making payments under the electronic governance framework, and cover specified related matters. Every State rule must be laid before the relevant State Legislature as soon as practicable after it is made. The former residual rule-making provision has been omitted.

The Controller may make regulations consistent with the Information Technology Act and its rules after consultation, prior Central Government approval, and publication in the Official Gazette. Regulations may govern disclosure records, foreign Certifying Authority recognition, licensing, standards, disclosures, application statements, and private-key compromise communication. Each regulation is subject to parliamentary laying, modification, or disallowance, while prior actions remain valid.

Section 88 establishes the Cyber Regulations Advisory Committee, comprising a Chairperson and official and non-official members representing affected interests or possessing relevant expertise. The Committee advises on rules and related statutory matters, and assists the Controller in framing regulations. Non-official members receive travelling and other allowances at rates fixed by the Central Government.

Russian crude imports are operating near 1.8 million barrels daily in September, with refinery maintenance, stronger Chinese buying, and disruptions to Russian export infrastructure constraining availability. Middle Eastern supply, especially from Iraq and Saudi Arabia, has offset reduced Russian volumes. Potential tougher restrictions on countries purchasing Russian oil could complicate procurement, but energy security and tight physical oil markets make a significant near-term reduction in Russian crude purchases unlikely. Replacement remains technically possible but may raise procurement costs and competition for medium-grade crude.

IDFC FIRST Bank's payment-gateway integration for Central Board of Direct Taxes collections enables Direct Tax payments through UPI, credit cards, debit cards, Retail and Corporate Internet Banking, and branch-based cheque, demand draft, or cash payments. Customers of other banks may use their own internet-banking facilities through the gateway. Taxpayers create a challan on the Income Tax e-Filing Portal, select Payment Gateway and IDFC FIRST Bank, choose a payment mode, complete payment, and download or print the paid challan. Payment confirmations are also accessible.

Central Government may make rules through notification in the Official Gazette and Electronic Gazette for electronic authentication, electronic signatures, electronic filing and payments, licensing and certification, subscriber duties, and security practices for sensitive personal data. The rule-making power also covers adjudication procedures, appeals, information retention, interception and blocking safeguards, traffic-data monitoring, protected-system security, agency functions, intermediary guidelines, and encryption methods. Rules and specified notifications are subject to parliamentary laying, modification or annulment without invalidating prior action.

Substitution of legal representatives in Article 226 writ proceedings and writ appeals is not subject to a fixed three-year limitation period or automatic abatement. Section 141 of the Code of Civil Procedure excludes the Code's automatic application to writ proceedings, requiring delay to be assessed case by case on sufficient cause and the rights accruing to legal representatives. Representation of a deceased lessee's estate by an heir already on record may preserve the right to sue. A Class II heir connected with or in possession of the estate may also qualify as a legal representative as an intermeddler. Substitution despite delay may therefore be permitted, allowing the writ appeal to continue.

Input tax credit for goods, services and works contract services used to construct immovable property is subject to the overriding restrictions in Section 17(5), notwithstanding a business nexus under Section 16. Renting is a taxable supply of services but does not by itself satisfy the exception for further supply of works contract services or remove the own-account construction bar. A plant, plant-and-machinery, or qualifying foundation-and-structural-support claim requires fact-specific proof of functional necessity; taxable rental income alone is insufficient. Timely availment, statutory disclosure and the conditions for fraud-based proceedings, interest and penalty require separate assessment.

Online applications for approval to move SEZ cargo containers from port terminals to SEZ or FTWZ premises must be sent through a registered entity-based email address with scanned SEZ Bill of Entry and identity authorisation. After verification against SEZ online-system details, transshipment approval is entered in ICES 1.5 and approval-order copies are distributed electronically. A printed approval order must be produced at the terminal, where cargo, container, and seal particulars are checked before release is endorsed in ICES 1.5.

Section 86 confers a time-limited removal-of-difficulties power to issue Official Gazette orders necessary or expedient for implementing statutory provisions, provided they remain consistent with those provisions. The delegated power cannot be exercised after two years from commencement, and every such order must be laid before each House of Parliament as soon as practicable after issuance.

Corporate contraventions of the Information Technology Act, 2000, and of rules, directions or orders made under it, attract liability of both the company and each person who, when the contravention occurred, was in charge of and responsible to the company for its business conduct. Such responsible persons may avoid punishment by proving that the contravention occurred without their knowledge or that they exercised all due diligence to prevent it.

Section 84C creates liability where a person attempts an offence punishable under the Information Technology Act, 2000, or causes such an offence to be committed, and performs an act towards its commission. It applies where no express punishment is otherwise prescribed for the attempt. Punishment may include imprisonment up to one-half of the longest term prescribed for the substantive offence, the applicable fine, or both.

Abetment of an offence is punishable where the abetted act is committed in consequence of the abetment and no express provision prescribes separate punishment. The abettor is liable to the punishment applicable to the underlying offence. An act or offence is committed in consequence of abetment when it follows instigation, is carried out pursuant to conspiracy, or occurs with aid constituting abetment.

Section 84A authorises the Central Government to prescribe modes or methods for encryption to ensure secure use of electronic media and promote e-governance and e-commerce. It establishes a statutory basis for governmental prescription of encryption methods.

Section 84 of the Information Technology Act, 2000 creates good-faith immunity from suits, prosecutions and other legal proceedings. The protection extends to the Central Government, State Governments, the Controller, persons acting on the Controller's behalf, and adjudicating officers where an act is done, or intended to be done, in good faith pursuant to the statutory framework or subordinate rules, regulations or orders.

Section 83 authorises the Central Government to issue directions to any State Government for carrying out within that State any provision of the Information Technology Act, 2000 and any rule, regulation or order made under it. This intergovernmental implementation mechanism concerns execution of the statutory framework and its subordinate instruments at the State level.

Section 82 deems the Controller, Deputy Controller and Assistant Controllers to be public servants within the meaning of the Indian Penal Code provision defining public servants. The provision was amended in 2008 and 2017; the earlier formulation also covered the Chairperson, Members, officers and employees of the Cyber Appellate Tribunal.

Section 81A applies the Information Technology Act, 2000 to electronic cheques and truncated cheques, subject to modifications necessary to give effect to the Negotiable Instruments Act, 1881. The Central Government may prescribe such adaptations by Official Gazette notification after consultation with the Reserve Bank of India. Notifications require parliamentary laying and may be modified or disapproved by both Houses, without affecting prior actions taken under them.