Section 28 of The Information Technology Act, 2000
Power to investigate contraventions.
- (1)The Controller or any officer authorised by him in this behalf shall take up for investigation any contravention of the provisions of this Act, rules or regulations made thereunder.
- (2)The Controller or any officer authorised by him in this behalf shall exercise the like powers which are conferred on Income-tax authorities under Chapter XIII of the Income-tax Act, 1961 (43 of 1961), and shall exercise such powers, subject to such limitations laid down under that Act.
Summary
- The Controller or an authorized officer must investigate whenever this law or its rules are broken.
- These officials have the same legal powers as income tax authorities when they conduct investigations.
- The officials must follow the same legal limits that apply to tax authorities under that specific law.
Practical examples
FAQ
1. Who is responsible for investigating violations of the Information Technology Act?
The Controller or any officer that the Controller authorizes has the power to investigate.
2. What kind of powers do these investigators have?
They have the same powers given to income tax authorities under the Income-tax Act, 1961.
3. Are there any limits on these powers?
Yes, the investigators must follow the same limits and rules that are laid out in the Income-tax Act.
Test yourself
1.Under Section 28 of The Information Technology Act, 2000, which other law defines the powers used by the Controller during an investigation?
2.Who is authorized to conduct investigations into contraventions under Section 28 of The Information Technology Act, 2000?
3.According to Section 28 of The Information Technology Act, 2000, which specific part of the Income-tax Act, 1961, describes the investigative powers?
4.When an officer investigates a violation under Section 28 of The Information Technology Act, 2000, what determines the limits of their power?