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 desi...

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