Section 28 IT Act: Power to investigate contraventions

Information Technology Act, 2000

Section 28 IT Act at a Glance

Section 28 IT Act requires the Controller or an authorised officer to investigate any contravention of the IT Act, rules, or regulations. The official exercises the Chapter XIII powers of Income-tax authorities under the Income-tax Act, 1961, within its limits.

Section 28 IT Act Bare Act Text

28. 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.

Section 28 IT Act in Simple Words

Section 28 IT Act gives the Controller, and any officer authorised by the Controller for this purpose, the duty and power to investigate contraventions (breaches or violations) under the IT Act.

Under Section 28(1) IT Act, the Controller or an officer authorised by the Controller in this behalf must take up for investigation any contravention of the provisions of the IT Act, or of the rules or regulations made under the IT Act. Although Section 28 IT Act is in Chapter VI on the regulation of Certifying Authorities, Section 28(1) IT Act refers broadly to any contravention of the IT Act, rules, or regulations.

Under Section 28(2) IT Act, when conducting an investigation, the Controller or the authorised officer exercises the same kind of powers conferred on Income-tax authorities under Chapter XIII of the Income-tax Act, 1961 (Act 43 of 1961). At the same time, Section 28(2) IT Act states that those powers must be exercised subject to the limitations laid down under the Income-tax Act, 1961. Provisions in Chapter VI connect to this role: Section 27 IT Act deals with written delegation by the Controller, and Section 29 IT Act provides separate search and access powers for suspected Chapter VI contraventions.

When Section 28 IT Act Applies

  • The investigating authority is the Controller or an officer authorised by the Controller in this behalf.
  • The investigation concerns any contravention of the provisions of the IT Act, or of rules or regulations made under the IT Act.
  • The Controller or authorised officer must take up the contravention for investigation.
  • The investigating official exercises the same kind of powers conferred on Income-tax authorities under Chapter XIII of the Income-tax Act, 1961.
  • Those powers must be exercised subject to the limitations laid down under the Income-tax Act, 1961.

Example of Section 28 IT Act

The Controller receives material pointing to a contravention of regulations made under the IT Act by an entity operating in Gwalior. The Controller authorises an officer, Shabnam, in this behalf to handle the matter. Under Section 28(1) IT Act, Shabnam must take up the contravention for investigation. Under Section 28(2) IT Act, while conducting the investigation in Gwalior, Shabnam exercises the same powers conferred on Income-tax authorities under Chapter XIII of the Income-tax Act, 1961, and follows all limitations laid down under that 1961 Act.

When Section 28 IT Act Does Not Apply

  • An officer other than the Controller cannot investigate under Section 28 IT Act unless authorised by the Controller in this behalf.
  • Under Section 28(2) IT Act, the Controller or authorised officer cannot exercise Chapter XIII powers beyond the limitations laid down under the Income-tax Act, 1961.

FAQs on Section 28 IT Act

What is Section 28 IT Act?▼

Section 28 IT Act requires the Controller, or an officer authorised by the Controller in this behalf, to investigate any contravention of the IT Act, or of rules or regulations made under the IT Act. During the investigation, the official exercises the powers given to Income-tax authorities under Chapter XIII of the Income-tax Act, 1961, subject to the limitations in that Act.

Who can investigate contraventions under Section 28 IT Act?▼

The Controller, or any officer authorised by the Controller in this behalf. Without that authorisation, another officer cannot act under Section 28 IT Act.

Is Section 28(1) IT Act limited only to contraventions of Chapter VI?▼

No. Even though Section 28 IT Act appears in Chapter VI, Section 28(1) IT Act covers any contravention of the provisions of the IT Act, or of rules or regulations made under the IT Act.

Are the investigation powers under Section 28(2) IT Act unrestricted?▼

No. Section 28(2) IT Act states that the powers conferred on Income-tax authorities under Chapter XIII of the Income-tax Act, 1961 must be exercised subject to the limitations laid down under that Act.

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Disclaimer: This is for informational purposes only. Always consult a qualified advocate for legal advice.

Sources: Bare Act Text, Information Technology Act, 2000 ·