Section 78: Power to investigate offences (Amended Vide ITAA 2008)

Notwithstanding anything contained in the Code of Criminal Procedure, 1973, a police officer not below the rank of Inspector shall investigate any offence under this Act. (Amended Vide ITAA 2008) XII. Intermediaries Not To Be Liable In Certain cases (Substituted Vide ITA-2006)