Section 79A of ITA, 2000 : Section 79A: Central Government To Notify Examiner Of Electronic Evidence
ITA, 2000
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Explanation using Example
Let's consider a hypothetical situation where a major financial fraud is suspected in a multinational corporation. The authorities suspect that the fraud was conducted through electronic means and the evidence lies in the company's servers and computers. In such a scenario, the Central Government, under Section 79A of The Information Technology Act, 2000, can designate a specific Department, body or agency as an Examiner of Electronic Evidence.
This designated agency will then have the authority to examine the electronic evidence - which could be in the form of computer records, digital audio or video files, cell phone records, or digital fax records - and provide an expert opinion on it to the court or any other authority. This expert opinion will be crucial in understanding the nature of the fraud and identifying the culprits.