Section 28: Power To Investigate Contraventions | The Information Technology Act 2000

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Explanation using Example

Let's imagine a scenario where a company, XYZ Tech, is suspected of violating certain provisions of the Information Technology Act, 2000. In such a case, under Section 28(1), the Controller or any officer authorised by him can initiate an investigation into the alleged contraventions by the company.

Moving forward, if during the investigation, there is a need to scrutinize the financial transactions of XYZ Tech, the Controller or the authorised officer can exercise powers similar to those of Income-tax authorities as per Section 28(2). This could include powers like inspecting the company's books of account, issuing summons, enforcing attendance, etc., subject to the limitations laid down under the Income-tax Act, 1961.