top of page

Information Technology Act 2000 Section 47

IT Act Section 47 empowers the Controller to grant exemptions from provisions related to electronic records and digital signatures.

Section 47 of the Information Technology Act, 2000, deals with the Controller's power to exempt certain provisions of the Act. This section allows the Controller to grant exemptions from rules related to electronic records and digital signatures. It is crucial in adapting the law to practical needs and technological advancements. The exemptions help balance regulatory requirements with flexibility for users, businesses, and government agencies.

In today's digital environment, where technology evolves rapidly, Section 47 ensures that the law remains relevant and does not hinder innovation. It impacts various stakeholders by providing legal relief in specific situations, fostering trust in electronic transactions and digital authentication methods.

Information Technology Act Section 47 – Exact Provision

This section empowers the Controller to issue exemptions for classes of electronic records or digital signatures. The exemptions can be total or partial, depending on the conditions laid down. It provides flexibility to accommodate technological changes or practical difficulties in complying with certain provisions.

  • Allows exemptions from provisions related to electronic records and digital signatures.

  • Exemptions are granted by the Controller via official orders.

  • Can apply to specific classes of electronic records or digital signatures.

  • Exemptions may include conditions to ensure security and trust.

  • Published in the Official Gazette for transparency.

Explanation of Information Technology Act Section 47

This section authorizes the Controller to exempt certain electronic records or digital signatures from specific legal requirements under the Act.

  • What it states:

    The Controller can exempt classes of electronic records or digital signatures from provisions of the Act.

  • Who it applies to:

    Users, businesses, government agencies, and service providers dealing with electronic records and digital signatures.

  • Triggering events:

    When compliance with certain provisions is impractical or unnecessary for specific classes.

  • Legal criteria:

    Exemptions must be ordered by the Controller and published officially.

  • Allowed:

    Exemptions with or without conditions.

  • Prohibited:

    Granting exemptions without official order or outside the scope of the Act.

Purpose and Rationale of IT Act Section 47

The section aims to provide flexibility in the application of the Act, allowing the Controller to exempt certain electronic records or digital signatures. This helps in accommodating technological advancements and practical challenges.

  • Protects users by ensuring relevant and adaptable regulations.

  • Prevents rigid application of rules that may hinder innovation.

  • Ensures secure electronic transactions while allowing exemptions.

  • Regulates online behaviour with necessary flexibility.

When IT Act Section 47 Applies

This section applies when the Controller identifies a need to exempt certain classes of electronic records or digital signatures from the Act's provisions.

  • When compliance is impractical or unnecessary for specific classes.

  • When the Controller issues an official exemption order.

  • Applicable to users, intermediaries, and service providers handling exempted classes.

  • Requires publication in the Official Gazette.

  • Exceptions apply if exemptions conflict with other laws.

Legal Effect of IT Act Section 47

Section 47 creates a legal framework for exemptions, balancing regulation with flexibility. It restricts or relaxes rights depending on the exemption granted. Penalties under exempted provisions may not apply to exempted classes. The section interacts with other provisions by clarifying when exemptions are valid.

  • Creates rights to exemption from certain provisions.

  • Restricts enforcement of exempted provisions on specified classes.

  • Penalties under exempted provisions may be waived.

Nature of Offence or Liability under IT Act Section 47

This section does not define offences but regulates exemptions. It primarily concerns regulatory compliance and administrative powers. No criminal liability arises from the section itself, but non-compliance with exemption conditions may attract penalties under other provisions.

  • Focuses on regulatory compliance, not offences.

  • No direct criminal liability under this section.

  • Non-compliance with exemption conditions may lead to penalties.

Stage of Proceedings Where IT Act Section 47 Applies

Section 47 is relevant at the regulatory and administrative stage when exemptions are considered or challenged. It may influence investigation or trial if exemption status affects evidence or liability.

  • During administrative orders by the Controller.

  • When assessing compliance or exemption applicability.

  • In investigations where exemption status is relevant.

  • During trials involving electronic records or digital signatures.

  • Appeals against exemption orders may be filed.

Penalties and Consequences under IT Act Section 47

The section itself does not prescribe penalties but impacts penalties under other provisions by granting exemptions. If conditions of exemptions are violated, penalties under the Act may apply.

  • No direct fines or imprisonment under this section.

  • Violation of exemption conditions may attract penalties.

  • Corporate and intermediary liability depends on exemption scope.

  • Compensation claims may be affected by exemption status.

Example of IT Act Section 47 in Practical Use

Company X develops a new type of digital signature technology. The Controller, recognizing its novelty, issues an exemption order under Section 47, exempting this class of digital signatures from certain authentication provisions temporarily. This allows Company X to deploy its technology while ensuring conditions for security are met. If Company X fails to comply with conditions, penalties may apply.

  • Exemptions facilitate innovation in digital signatures.

  • Conditional orders balance flexibility with security.

Historical Background of IT Act Section 47

The IT Act, 2000, was introduced to regulate electronic commerce, digital signatures, and cybercrime. Section 47 was included to provide flexibility in applying the law. The IT Amendment Act, 2008, enhanced the Act's scope but retained Section 47's exemption powers. Interpretation has evolved to address emerging technologies.

  • Introduced to support e-commerce and digital authentication.

  • Amended in 2008 to expand cybercrime provisions.

  • Section 47 ensures adaptability to technological change.

Modern Relevance of IT Act Section 47

In 2026, cybersecurity and data protection are critical. Section 47 allows exemptions to support fintech, digital identity, and online payments. It helps regulate social media and intermediaries by permitting tailored rules. Enforcement challenges remain, but exemptions provide legal clarity.

  • Supports digital evidence management.

  • Enhances online safety through adaptable rules.

  • Addresses enforcement challenges in evolving tech.

Related Sections

  • IT Act Section 43 – Penalty for unauthorised access and data theft.

  • IT Act Section 45 – Controller's power to grant licenses for digital signatures.

  • IT Act Section 46 – Duties of subscribers using digital signatures.

  • IT Act Section 47A – Power to investigate cyber offences.

  • Evidence Act Section 65B – Admissibility of electronic evidence.

  • CrPC Section 91 – Summons for digital records or documents.

Case References under IT Act Section 47

No landmark case directly interprets this section as of 2026.

Key Facts Summary for IT Act Section 47

  • Section:

    47

  • Title:

    Power to Grant Exemptions

  • Category:

    Regulation, digital signatures, electronic records

  • Applies To:

    Users, businesses, government agencies, service providers

  • Stage:

    Administrative orders, investigation, trial

  • Legal Effect:

    Grants exemptions from certain provisions

  • Penalties:

    Conditional; penalties apply if exemption conditions violated

Conclusion on IT Act Section 47

Section 47 plays a vital role in ensuring the Information Technology Act remains flexible and responsive to technological changes. By empowering the Controller to grant exemptions, it balances regulatory oversight with the need to foster innovation and practical application of digital signatures and electronic records.

This section supports the growth of digital transactions by allowing tailored legal requirements. It protects stakeholders by setting conditions for exemptions, ensuring security and trust in electronic communications. Overall, Section 47 is essential for adapting the law to the dynamic digital landscape of 2026.

FAQs on IT Act Section 47

What authority does Section 47 grant to the Controller?

Section 47 authorizes the Controller to exempt classes of electronic records or digital signatures from provisions of the IT Act by issuing official orders with specified conditions.

Who can benefit from exemptions under Section 47?

Users, businesses, government agencies, and service providers dealing with electronic records or digital signatures can benefit from exemptions granted under this section.

Are there any penalties for violating exemption conditions?

Yes, if the conditions specified in the exemption order are violated, penalties under the IT Act may apply to the concerned parties.

Does Section 47 create any criminal offences?

No, Section 47 itself does not create offences but regulates administrative powers related to exemptions and compliance.

How are exemptions under Section 47 made public?

Exemptions granted by the Controller under Section 47 must be published in the Official Gazette to ensure transparency and legal validity.

Related Sections

Income Tax Act Section 269S prohibits acceptance of loans or deposits in cash exceeding specified limits to prevent tax evasion.

Section 185 of the Income Tax Act 1961 restricts loans and advances by companies to their directors and specified persons in India.

Flying drones in India is legal with strict rules and permissions from DGCA. Follow regulations to avoid penalties and ensure safe use.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 85 about audit of accounts by tax authorities.

Evidence Act 1872 Section 154 defines the relevancy of facts forming part of the same transaction, crucial for establishing connected evidence.

Income Tax Act, 1961 Section 262 empowers the Central Government to make rules for the Act's effective implementation.

Paintball guns are conditionally legal in India with restrictions on usage and ownership under arms laws.

CPC Section 83 details the procedure for executing decrees against property under the control of the judgment-debtor.

IPC Section 465 defines punishment for forgery, covering making false documents with intent to cause harm or fraud.

Income Tax Act Section 80AD provides tax deductions for profits of small businesses in specified urban areas.

Understand the legality of sandwich leave policy in India and how it affects your leave entitlements under Indian labor laws.

IPC Section 435 defines the offence of mischief by fire or explosive substance with intent to cause damage to property.

Companies Act 2013 Section 185 governs loans to directors, ensuring compliance and preventing misuse of corporate funds.

CrPC Section 172 mandates police officers to report the progress of investigations to the Magistrate regularly.

Income Tax Act Section 80C allows deductions for specified investments and payments to reduce taxable income.

Consumer Protection Act 2019 Section 34 details the powers of Consumer Commissions to summon and enforce attendance of witnesses and production of documents.

Evidence Act 1872 Section 140 defines the presumption of ownership of documents, crucial for proving possession and authenticity in legal disputes.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 96 about appeals to Appellate Authority under CGST Act.

IPC Section 384 defines extortion, covering unlawful threats to obtain property or valuable security.

Understand the legal status of owning a Blue-and-Yellow Macaw in India, including permits, restrictions, and enforcement details.

Consumer Protection Act 2019 Section 2(8) defines 'goods' and their scope under the Act for consumer rights and protections.

The Book of Mormon is legal in India with no restrictions on possession or distribution under Indian law.

Detailed guide on Central Goods and Services Tax Act, 2017 Section 106 covering recovery of tax, penalties, and legal procedures.

Income Tax Act Section 32 allows depreciation deductions on tangible and intangible assets to reduce taxable income.

Taking currency out of India is legal within RBI limits and rules; exceeding limits without declaration is illegal.

In India, girl and girl marriage is not legally recognized under current laws, with no official provisions for same-sex marriage.

IPC Section 175 penalizes disobedience to an order lawfully promulgated by a public servant, ensuring authority is respected.

bottom of page