Section 13 of ITA, 2000 : Section 13: Time And Place Of Despatch And Receipt Of Electronic Record

Explanation using Example

Let's consider a hypothetical scenario to understand the application of Section 13 of The Information Technology Act, 2000.

Suppose Mr. A, the owner of a business, sends an electronic invoice to Mr. B, another business owner, via email. According to Section 13:

• The dispatch of this electronic record occurs when the email leaves Mr. A's email server, i.e., it enters a computer resource outside of Mr. A's control.
• The time of receipt is determined when the email enters Mr. B's designated email server. If Mr. B had not designated an email server, the receipt would occur when the email enters any of Mr. B's computer resources.
• The electronic record is deemed to be dispatched at Mr. A's place of business and received at Mr. B's place of business. This applies even if the email server is located in a different place.
• If Mr. A or Mr. B has more than one place of business, their principal place of business is considered. If they do not have a place of business, their usual place of residence is deemed to be the place of business. For a company, the place of business is where it is registered.

Thus, this section helps in determining the legality of electronic records in terms of their dispatch and receipt.