Section No

XII A . Examiner of Electronic Evidence

(Inserted Vide ITA-2006)

XIIA 79A Central Government to notify Examiner of Electronic Evidence
 

The Central Government may, for the purposes of providing expert opinion on electronic form evidence before any court or other authority specify, by notification in the official Gazette, any department, body or agency of the Central Government or a State Government as an Examiner of Electronic Evidence.

Explanation:- For the purpose of this section, "Electronic Form Evidence" means any information of probative value that is either stored or transmitted in electronic form and includes computer evidence,digital audio,digital video,cell phones,digital fax machines".