Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
Filter Across TMI ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • DTAA
  • Benami Property
  • GST
  • GST - States
  • Customs
  • DGFT
  • SION
  • SEZ
  • FEMA
  • Companies Law
  • SEBI
  • IBC
  • Law of Competition
  • LLP
  • Partnership Firms
  • Trust and Society
  • Money Laundering
  • Labour laws
  • Bharatiya Nyaya
  • Indian Laws
  • F. Acts / Amendment Acts
  • Bills
  • Wealth-tax
  • Service Tax
  • Cenvat Credit
  • Central Excise
  • Central Sales Tax
  • VAT - Delhi
Category:
---- All Categories ---- ❯
  • ---- All Categories ----
  • Case Laws
  • Acts / Rules
  • Notifications
  • Circulars
  • Forms - Annexure
  • Tariff / Classification
  • Duty Drawback
  • Schedules / SION
  • Discussion Forum
  • Highlights
  • Articles
  • Manuals / Reckoners
  • News / Feed
  • Short Notes
  • TMI Info
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Search Across Website
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
Amendment of section 53
Act Rules F. Acts / Amendment Acts
Section 27 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 53 of the Information Technology Act, 2000 is amended by substituting "Chairperson or Member, as the case may be," for "Presiding Officer." The revised wording replaces the earlier singular designation with an office-specific reference applicable to the Chairperson or Member concerned.

Substitution of new sections for sections 49 to 52
Act Rules F. Acts / Amendment Acts
Section 26 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 26 replaces the framework governing the Cyber Appellate Tribunal. The Tribunal comprises a Chairperson and appointed Members, with selection by the Central Government in consultation with the Chief Justice of India. Its jurisdiction may be exercised through one- or two-Member Benches constituted by the Chairperson, who may transfer Members and matters, distribute business and exercise general superintendence. Eligibility standards govern the Chairperson, specialist Members and Judicial Members; office is limited to five years or age sixty-five, subject to conflict-of-interest safeguards. A two-Member Bench's disagreement is decided by majority after reference to the Chairperson.

Amendment of section 48
Act Rules F. Acts / Amendment Acts
Section 25 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 48(1) of the Information Technology Act, 2000 is amended by omitting the word "Regulations".

Amendment of heading of Chapter X
Act Rules F. Acts / Amendment Acts
Section 24 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Chapter X of the Information Technology Act, 2000 is revised by omitting the word "REGULATIONS" from its heading. The change is confined to the chapter heading and modifies the formal title used to identify the Chapter. No alteration to substantive provisions, powers, procedures, or legal obligations within Chapter X is specified.

Amendment of section 46
Act Rules F. Acts / Amendment Acts
Section 23 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 46 allocates jurisdiction over injury or damage claims by claim value: the adjudicating officer may adjudicate claims not exceeding five crore rupees, while claims exceeding that threshold vest in the competent court. Directions or orders are limited to those creating liability for penalty or compensation. The adjudicating officer is deemed a civil court solely for purposes of Order XXI of the Code of Civil Procedure, 1908.

Insertion of new section 43A
Act Rules F. Acts / Amendment Acts
Section 22 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 43A establishes compensation liability where a body corporate handling sensitive personal data or information in a computer resource it owns, controls, or operates negligently fails to implement and maintain reasonable security practices and procedures. Liability arises where that negligence causes wrongful loss or wrongful gain to any person, requiring payment of damages by way of compensation to the affected person.

Amendment of section 43
Act Rules F. Acts / Amendment Acts
Section 21 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 43 expands conduct attracting damages to include destruction, deletion, or alteration of information in a computer resource and acts diminishing its value, utility, or integrity. It also covers intentional stealing, concealment, destruction, or alteration of computer source code. Damages are payable by way of compensation to the affected person, and computer source code includes programme listings, commands, design and layout, and programme analysis.

Amendment of heading of Chapter IX
Act Rules F. Acts / Amendment Acts
Section 20 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Chapter IX of the Information Technology Act, 2000 is retitled as "Penalties, Compensation and Adjudication", incorporating compensation within the scope indicated by the chapter heading.

Insertion of new section 40A
Act Rules F. Acts / Amendment Acts
Section 19 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 40A establishes duties of a subscriber in relation to an Electronic Signature Certificate. The subscriber's obligations are subject to prescribed requirements, with the particular duties to be specified through such prescription rather than set out within section 40A itself.

Amendment of section 36
Act Rules F. Acts / Amendment Acts
Section 18 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 36 adds requirements for the relationship between a subscriber's private key and the public key listed in a digital signature certificate. The subscriber must hold a private key capable of creating a digital signature, while the listed public key must be capable of verifying a signature created through that private key.

Amendment of section 35
Act Rules F. Acts / Amendment Acts
Section 17 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 17 modifies sub-section (4) of section 35 of the Information Technology Act, 2000. It omits the first proviso and replaces "Provided further" with "Provided" in the second proviso, aligning the remaining proviso's introductory language with its position after the omission.

Amendment of section 34
Act Rules F. Acts / Amendment Acts
Section 16 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 16 amends section 34(1)(a) of the Information Technology Act, 2000 by omitting wording describing a certificate as containing the public key corresponding to the private key used by a Certifying Authority to digitally sign another Digital Signature Certificate. The specified public-key content requirement is thereby removed from the clause.

Amendment of section 30
Act Rules F. Acts / Amendment Acts
Section 15 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 30 is amended by removing the conjunction after the existing function in clause (c) and inserting functions for maintaining a repository of all Electronic Signature Certificates issued under the Information Technology Act, 2000, and publishing information on certificate practices, certificates, and their current status. The changes establish centralised certificate recordkeeping and public availability of current certificate-related information.

Amendment of section 29
Act Rules F. Acts / Amendment Acts
Section 14 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 29(1) is amended by replacing the reference to contraventions of the Act, rules and regulations made under it with a reference confined to contraventions of the relevant Chapter. The provision's scope is thereby anchored to contraventions within that Chapter rather than contraventions under the Act generally or under subordinate rules and regulations.

Omission of section 20
Act Rules F. Acts / Amendment Acts
Section 13 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
The Information Technology (Amendment) Act, 2008 omits section 20 from the Information Technology Act, 2000. The amendment is confined to deletion of that provision and does not specify a replacement provision, qualification, transitional arrangement, or separate operative mechanism. The legal change consists solely of the omission of section 20 from the principal Act.

Amendment of section 17
Act Rules F. Acts / Amendment Acts
Section 12 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 17 of the Information Technology Act, 2000 is amended in subsections (1) and (4) to include other officers and employees alongside Assistant Controllers. The amendment broadens the statutory personnel categories expressly covered by the relevant wording in both subsections while retaining Assistant Controllers within those provisions.

Section 11 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Secure electronic signatures require signature-creation data to be under the signatory's exclusive control when the signature is affixed and to be stored and used in the prescribed exclusive manner. In digital signatures, such data is the subscriber's private key. The Central Government may prescribe security procedures and practices for secure electronic records and signatures, having regard to commercial circumstances, transaction nature and related factors.

Amendment of section 12
Act Rules F. Acts / Amendment Acts
Section 10 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 12(1) of the Information Technology Act, 2000 replaces the phrase "agreed with the addressee" with "stipulated", altering the wording governing the relevant condition under that provision.

Insertion of new section 10A
Act Rules F. Acts / Amendment Acts
Section 9 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Section 10A establishes that contracts are not unenforceable solely because proposals, acceptances, or their revocations are communicated electronically or through electronic records. It applies at the contract-formation stage to communications of proposals, acceptances, and revocations of proposals or acceptances, recognising electronic form and electronic-record means as legally valid for those purposes.

Insertion of new section 7A
Act Rules F. Acts / Amendment Acts
Section 8 of the Information Technology (Amendment) Act, 2008 - Amendment Acts
Electronic records audit is brought within the scope of any existing legal requirement for the audit of documents, records or information. Audit provisions under any law in force apply to documents, records and information processed and maintained in electronic form.

TMI Search

Back

All TMI Search

Showing Results for :
Reset Filters
No Records Found

TMI Search

Back

All TMI Search

Topics

Acts Income Tax