Home Acts & Rules Income Tax Act Income-tax Act, 1961 Chapters List Appendix APPENDIX TEXT OF REMAINING PROVISIONS OF ALLIED ACTS REFERRED TO IN INCOME-TAX ACT This
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Abstract - INFORMATION TECHNOLOGY ACT, 2000 - Income-tax Act, 1961Extract SECTION 2(1)(b), (k), (p), (t), (za), 3 AND EXPLANATION TO SECTION 66A OF INFORMATION TECHNOLOGY ACT, 2000 Definitions. 2. (1) In this Act, unless the context otherwise requires,- ** ** ** (b) addressee means a person who is intended by the originator to receive the electronic record but does not include any intermediary; ** ** ** (k) computer resource means computer, computer system, computer network, data, computer data base or software; ** ** ** (p) digital signature means authentication of any electronic record by a subscriber by means of an electronic method or procedure in accordance with the provisions of section 3; ** ** ** (t) electronic record means data, record or data generated, image or sound stored, received or sent in an electronic form or micro film or computer generated micro fiche; ** ** ** (za) originator means a person who sends, generates, stores or transmits any electronic message or causes any electronic message to be sent, generated, stored or transmitted to any other person but does not include an intermediary; ** ** ** Authentication of electronic records. 3. (1) Subject to the provisions of this section any subscriber may authenticate an electronic record by affixing his digital signature. (2) The authentication of the electronic record shall be effected by the use of asymmetric crypto system and hash function which envelop and transform the initial electronic record into another electronic record. Explanation. -For the purposes of this sub-section, hash function means an algorithm mapping or translation of one sequence of bits into another, generally smaller, set known as --hash result such that an electronic record yields the same hash result every time the algorithm is executed with the same electronic record as its input making it computationally infeasible-- (a) to derive or reconstruct the original electronic record from the hash result produced by the algorithm; (b) that two electronic records can produce the same hash result using the algorithm. Punishment for sending offensive messages through communication service, etc. 66A. ** ** ** Explanation.- For the purposes of this section, terms electronic mail and electronic mail message means a message or information created or transmitted or received on a computer, computer system, computer resource or communication device including attachments in text, image, audio, video and any other electronic record, which may be transmitted with the message.
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