Section 90 of ITA, 2000 : Section 90: Power Of State Government To Make Rules

Explanation using Example

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.