Electronic Records (Section 2(1)(t))

Definition of Electronic Record

Data generated, sent, received or stored in electronic form

According to Section 2(1)(t) of the Information Technology Act, 2000, an electronic record refers to data, record or data generated, image or sound stored, received or sent in an electronic form or microfilm or computer-generated microfiche.

Example: Is an email or a PDF file an electronic record?

Answer:

Yes, both emails and PDF files fall under the definition of electronic records.

Legal Recognition of Electronic Records (Section 4)

Admissible in evidence

Must satisfy requirements of the Indian Evidence Act, 1872

Section 4 of the IT Act, 2000 gives legal recognition to electronic records. If a law requires a document to be in writing or in printed form, such requirement is satisfied if the document is in electronic form and is accessible for subsequent reference.

However, for admissibility in courts, the electronic record must meet the evidentiary standards under the Indian Evidence Act, 1872—such as providing a certificate under Section 65B for electronic evidence.

Example: Can WhatsApp chats be accepted in court?

Answer:

Yes, if accompanied by a valid Section 65B certificate from the person in control of the device.

Attribution, Acknowledgement, and Record Keeping

Sections 9 to 13 of the IT Act

These sections deal with:

Attribution (Section 11): An electronic record is attributed to the originator if it was sent by them directly or through an authorized person.
Acknowledgement of Receipt (Section 12): Legal significance is given to electronic acknowledgements of receipt of messages.
Time and Place of Dispatch and Receipt (Section 13): Specifies when and where an electronic record is considered dispatched or received, which helps in determining legal timelines.

Example: If a party sends an email contract at 11:59 PM, when is it considered sent?

Answer:

As per Section 13, it is considered dispatched when it enters a computer resource outside the sender’s control—typically the recipient’s server.

Digital Signatures (Section 2(1)(p), 3, 5)

Definition of Digital Signature

An electronic method of signing

Based on asymmetric cryptosystem

As per Section 2(1)(p) of the IT Act, 2000, a digital signature means the authentication of any electronic record by a subscriber by means of an electronic method or procedure in accordance with the provisions of Section 3.

Digital signatures use an asymmetric cryptosystem and a hash function to ensure the authenticity and integrity of electronic records.

Example: If a document is digitally signed using a private key, how is its authenticity verified?

Answer:

The authenticity is verified by decrypting the signature with the sender's public key and matching the hash with the document.

Legal Recognition of Digital Signatures

Equivalent to handwritten signatures

Legal recognition for electronic records and contracts

Under Section 5 of the IT Act, digital signatures are granted legal validity and are considered equivalent to handwritten signatures. Any electronic record signed with a digital signature is legally enforceable.

Example: Can a digitally signed contract be enforced in court?

Answer:

Yes, as long as the digital signature is valid and compliant with IT Act provisions.

Authentication of Electronic Records

Section 3 of the IT Act provides that an electronic record may be authenticated by the use of digital signatures. The authentication process involves:

Creation of a hash of the message
Encryption of the hash with the sender’s private key
Verification of the signature using the sender’s public key

Example: How does digital signature ensure message integrity?

Answer:

If the document is altered, the hash value changes and the signature verification fails.

Certifying Authorities

Role of Controller of Certifying Authorities (CCA)

Licensing and regulation of Certifying Authorities

Certifying Authorities (CAs) are entities licensed by the Controller of Certifying Authorities (CCA) to issue Digital Signature Certificates. The CCA ensures that CAs operate in accordance with the prescribed rules to maintain trust and legal sanctity of digital signatures.

Controller of Certifying Authorities (CCA): Supervises and certifies CAs.
Certifying Authorities (CAs): Issue Digital Signature Certificates to users.

Example: Name some licensed Certifying Authorities in India.

Answer:

eMudhra, Sify, (n)Code Solutions, NSDL e-Gov are examples of licensed CAs.

Digital Signature Certificates (DSCs)

A Digital Signature Certificate (DSC) is an electronic certificate issued by a CA to verify the identity of the holder and link them to a public key. It typically includes:

Public key of the holder
Owner's identity details (name, email, organization, etc.)
Digital signature of the CA
Validity period of the certificate

Example: Can DSCs be used in filing income tax returns online?

Answer:

Yes, DSCs are mandatory for certain categories of taxpayers for e-filing of returns.