(1) The Central Government may, by notification in the Official Gazette, make rules to carry out the provisions of this Act.
(2) In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely
(a) the conditions for considering reliability of electronic signature or electronic authentication technique under sub-section (2) of section 3A (Substituted vide ITA-
2008)
(aa) the procedure for ascertaining electronic signature or authentication under sub-section
(3) f section 3A(Inserted Vide ITA-2006) (Inserted vide ITAA-2008)
(ab) the manner in which any information or matter may be authenticated by means of electronic signature under section 5.(Inserted vide ITAA-2008)
(b) the electronic form in which filing, issue, grant or payment shall be effected under
sub-section (1) of section 6;
(c) the manner and format in which electronic records shall be filed or issued and the method of payment under sub-section (2) of section 6;
(ca) the manner in which the authorized service provider may collect, retain and appropriate service charges under sub-section (2) of section 6A (Inserted vide ITAA-
2008)
(d) the matters relating to the type of Electronic Signature, manner and format in which it may be affixed under section 10;
(e) the manner of storing and affixing electronic signature creation data under section 15
(substituted vide ITAA-2008)
(ea) the security procedures and practices under section 16 (Inserted vide ITAA-2008)
(f) the qualifications, experience and terms and conditions of service of Controller, Deputy Controllers and Assistant Controllers, other officers and employees under section 17;
(ITAA 2008)
(g)
(omitted vide ITAA-2008)
(h) the requirements which an applicant must fulfill under sub-section (2) of
section 21;
(i) the period of validity of license granted under clause (a) of sub-section (3) of section
21;
(j) the form in which an application for license may be made under subsection (1) of
section 22;
(k) the amount of fees payable under clause (c) of sub-section (2) of section
22;
(l) such other documents which shall accompany an application for license under clause
(d) of sub-section (2) of section 22;
(m) the form and the fee for renewal of a license and the fee payable thereof under s
ection 23;
(ma) the form of application and fee for issue of Electronic Signature Certificate under section 35.(Inserted vide ITAA-2008)
(n) the amount of late fee payable under the proviso to section 23;
(o) the form in which application for issue of a Electronic Signature Certificate
may be made under sub-section (1) of section 35;
(oa) the duties of subscribers under section 40A (Inserted vide ITAA-2008)
(ob) the reasonable security practices and procedures and sensitive personal data or information under section 43A (Inserted vide ITAA-2008)
(p) the fee to be paid to the Certifying Authority for issue of a Digital
Signature Certificate under sub-section (2) of section 35;
(q) the manner in which the adjudicating officer shall hold inquiry under sub-section (1)
of section 46;
(r) the qualification and experience which the adjudicating officer shall possess under sub-section (2) of section 46; (Ed: error in the act item number (vii). Bill mentions correction not in the original section-"Presiding Officer" to be replaced with "Chairman
and Members")
(s) the salary, allowances and the other terms and conditions of service of
the Chairman and Members under section 52; (amended vide ITAA-2008)
(t) the procedure for investigation of misbehaviour or incapacity of the Presiding Officer Chairman and Members under sub-section (3) of section 54; (Ed: Error: bill mentions corrections to (r) and (s) instead of (s) and (t)
(u) the salary and allowances and other conditions, of service of other
officers and employees under sub-section (3) of section 56;
(v) the form in which appeal may be filed and the fee thereof under subsection (3) of
section 57;
(w) the powers and functions of the Chairperson of the Cyber Appellate Tribunal under section 52 A (substituted vide ITAA-2008)
(wa) the information, duration, manner and form of such information to be retained and preserved under section 67 C (ITAA 2008)
(x) The Procedures and safeguards for interception, monitoring or decryption under sub- section (2) of section 69 (ITAA 2008)
(xa) the procedure and safeguards for blocking for access by the public under sub-section
(2) of section 69 A. (ITAA 2008)
(xb) the procedure and safeguards for monitoring and collecting traffic data or information under sub-section (3) of section 69 B (ITAA 2008)
(y) the information security practices and procedures for protected system under section
70 (Inserted vide ITAA-2008)
(ya) manner of performing functions and duties of the agency under sub-section (3) of
section 70 A (ITAA 2008)
(yb) the officers and employees under sub-section (2) of section 70 (B) (ITAA 2008)
(yc) salaries and allowances and terms and conditions of service of the Director General and other officers and employees under sub-section (3) of section 70 B (ITAA 2008)
(yd) the manner in which the functions and duties of agency shall be performed under sub- section (5) of section 70 B (ITAA 2008)
(z) the guidelines to be observed by the intermediaries under sub section (4) (2) of section 79 (Inserted vide ITAA-2008)
(za) the modes or methods for encryption under section 84A (Inserted vide ITAA-2008)
(3) Every notification made by the Central Government under sub-section (1) of section 70 (A) and every rule made by it shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the regulation or both Houses agree that the regulation should not be made, the regulation shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under that regulation. (ITAA 2008)