The Information Technology Act, 2000
CHAPTER XIII: MISCELLANEOUS
Section 90: Power Of State Government To Make Rules
Bare Act
(1) The State Government may, by notification in the Official Gazette, make rules to carry out the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:
- (a) the electronic form in which filing, issue, grant, receipt or payment shall be effected under sub-section (1) of section 6;
- (b) for matters specified in sub-section (2) of section 6;
(3) Every rule made by the State Government under this section shall be laid, as soon as may be after it is made, before each House of the State Legislature where it consists of two Houses, or where such Legislature consists of one House, before that House.
Simplified Act
(1) The government of a state can create specific rules to help implement this law, and they will announce these rules in an official government publication.
(2) Specifically, these rules can cover a variety of topics, including:
- (a) How to properly file, issue, grant, receive, or make payments using electronic forms, as mentioned in a particular part of section 6 of this law.
- (b) Any other matters that are outlined in another part of section 6 of this law.
(3) Once the state government makes these rules, they must promptly present them to the state's legislative body. If the state has two legislative houses, it goes to both; if it has only one, then it goes to that one.
Explanation using examples
Let's consider a hypothetical scenario to understand the application of Section 90 of The Information Technology Act, 2000.
In the state of Karnataka, the State Government decides that it wants to promote the use of digital transactions to reduce the reliance on physical paperwork. To do this, they need to establish rules for how these electronic transactions should be conducted. They use the powers granted to them under Section 90 of the IT Act, 2000 to create these rules.
As per sub-section (1), they issue a notification in the Official Gazette, outlining the rules for electronic filing, issue, grant, receipt, or payment. This could include specifying the types of digital signatures accepted, the format of electronic receipts, etc.
Additionally, they also provide rules for matters specified under sub-section (2) of section 6, such as the type of data or information that can be authenticated by means of electronic signatures.
Once these rules are created, as per sub-section (3), they are laid before each House of the State Legislature for review and approval. If approved, these rules will govern the conduct of electronic transactions in the state of Karnataka.

