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Sections 6 and 6A of the Information Technology Act, 2000: electronic records in Government and delivery of services by service providers

Under section 6, if a law requires filing a form, issue of a licence or approval, or receipt or payment of money in a particular manner, that is deemed satisfied when done by the...

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Last updated: October 2026Verified against: Government sources

Section 6 of the Information Technology Act, 2000 lets the appropriate Government accept filings, issue licences and approvals, and receive or make payments in electronic form. Section 6A, printed in the copy in square brackets, lets the appropriate Government authorise service providers to deliver such services electronically and to collect service charges.

Source and scope

This article follows the consolidated text consulted (the Act as amended by the Information Technology (Amendment) Act, 2008). Later amendments and the current position of both sections should be checked. Section 6 is in Chapter III, "Electronic Governance"; section 9 adds that nothing in sections 6, 7 and 8 gives a person a right to insist that a Government body accept documents or monetary transactions in electronic form (see our article on sections 7 to 10). If you deal with Government portals or run a service centre, a legal consultation can help you read your obligations against these sections.

Section 6(1): three kinds of requirement

Section 6(1) begins "Where any law provides for" and lists three items:

ClauseSubjectWhat the law requires
(a)FilingFiling of any form, application or any other document with any office, authority, body or agency owned or controlled by the appropriate Government in a particular manner
(b)LicenceIssue or grant of any license, permit, sanction or approval by whatever name called in a particular manner
(c)MoneyReceipt or payment of money in a particular manner

The consequence is stated after clause (c): "notwithstanding anything contained in any other law for the time being in force, such requirement shall be deemed to have been satisfied if such filing, issue, grant, receipt or payment, as the case may be, is effected by means of such electronic form as may be prescribed by the appropriate Government."

Three points on the words:

  1. "Appropriate Government" is defined in section 2(1)(e). The definition is partly garbled in the copy (the sub-clauses run together), so check it against the official text. See our article on the definitions of digital signature, certifying authority and related terms.
  2. The electronic form must be the one prescribed by the appropriate Government. Without a prescription, the section does not itself say what the form is.
  3. The section covers both sides of the money flow: "receipt or payment of money".

Section 6(2): rules the appropriate Government may make

Sub-section (2) says the appropriate Government may, for the purposes of sub-section (1), by rules, prescribe:

  • (a) the manner and format in which such electronic records shall be filed, created or issued; and
  • (b) the manner or method of payment of any fee or charges for filing, creation or issue of any electronic record under clause (a).

The rules are not in the sources used here, so no form, format, fee or step is stated in this article. For an example of rules that provide for electronic filing under another statute, see our article on Rule 36 of the Limited Liability Partnership Rules, 2009; it is a different instrument and is mentioned only as an illustration of the subject.

Section 6A(1): authorising a service provider

Section 6A(1) says the appropriate Government may, "for the purposes of this Chapter and for efficient delivery of services to the public through electronic means", authorize, by order, any service provider to set up, maintain and upgrade the computerized facilities and perform such other services as it may specify by notification in the Official Gazette.

The Explanation says that a service provider so authorized "includes any individual, private agency, private company, partnership firm, sole proprietor firm or any such other body or agency which has been granted permission by the appropriate Government to offer services through electronic means in accordance with the policy governing such service sector."

Section 6A(2) and (3): service charges

  • Sub-section (2): the appropriate Government may also authorize any service provider authorized under sub-section (1) to collect, retain and appropriate such service charges, as may be prescribed by the appropriate Government for the purpose of providing such services, from the person availing such service.
  • Sub-section (3): subject to sub-section (2), it may authorize the service providers to collect, retain and appropriate service charges under the section "notwithstanding the fact that there is no express provision under the Act, rule, regulation or notification under which the service is provided to collect, retain and appropriate e-service charges by the service providers."

Section 6A(4): scale of charges

The appropriate Government "shall, by notification in the Official Gazette, specify the scale of service charges which may be charged and collected by the service providers under this section". The proviso lets it specify different scales for different types of services. The Act prints no amount; the scale is left to the notification.

Who this affects

  • Citizens and businesses who file returns, applications or payments on Government portals: section 6 supports the use of the prescribed electronic form in place of the manner the law originally required.
  • Authorised service providers such as private agencies that run service counters: section 6A is the source of the authority to deliver services, and of any authority to collect service charges, but only within the order and the notified scale.
  • Government bodies: section 6 uses "may" and section 9 makes clear that a person cannot insist on electronic acceptance.

A worked example

A State law requires a trade permit application to be filed at the district office "in a particular manner". The State Government prescribes an electronic form for it. Farah, who owns Lotus Handicrafts, files the application in that form; under section 6(1)(a) the requirement is deemed satisfied. The State Government separately authorises Gateway Digital Services Private Limited, by order, to run an assisted-filing counter and notifies the scale of service charges. Gateway may collect only charges within that scale, because section 6A(4) requires the scale to be specified by notification. If Gateway charged more than the notified scale, the text of section 6A does not itself print a penalty; any consequence would have to be found in the order, the notification or other provisions.

Need help with Government filings and service-provider arrangements?

If you file with Government bodies electronically or plan to offer assisted services under an authorisation, we can read the order, the notification and your own arrangement together. Start with a legal consultation and bring the authorisation or notification you rely on.

Key takeaways

  • Section 6 treats filing, licence and money requirements as satisfied by the prescribed electronic form.
  • The appropriate Government makes rules on manner, format and payment of fees.
  • Section 6A allows authorised service providers to run computerised facilities.
  • Service charges must fall within a scale specified by notification.
  • Section 9 prevents anyone from insisting that a Government body accept electronic form.

Read next

Disclaimer: Based on a consolidated copy of the Information Technology Act, 2000 as amended by the Information Technology (Amendment) Act, 2008, on the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 as originally notified on 25 February 2021 and on the CERT-In Directions of 28 April 2022, read with the amendments made to the Act by the Jan Vishwas (Amendment of Provisions) Act, 2023 and by section 44 of the Digital Personal Data Protection Act, 2023, as consulted on 2 October 2026. Commencement notifications, other amendments, rules, directions and the current position of each provision are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Sections 6 and 6A

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Can I file a form with a Government office electronically under the IT Act?

Section 6(1) deems a requirement to file satisfied if it is effected by the electronic form prescribed by the appropriate Government. The prescription is made by rules and notifications that are not part of the Act.

Does section 6 apply to licences and payments?

Yes. Clause (b) covers the issue or grant of any license, permit, sanction or approval, and clause (c) covers the receipt or payment of money.

Know where personal data sits in your systems before someone asks you to delete it.

— TaxClue Data Protection Desk

Sections 6 and 6A: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 6 questions readers ask most on this topic.

Section 6(1) deems a requirement to file satisfied if it is effected by the electronic form prescribed by the appropriate Government. The prescription is made by rules and notifications that are not part of the Act.

Yes. Clause (b) covers the issue or grant of any license, permit, sanction or approval, and clause (c) covers the receipt or payment of money.

The Explanation says it includes any individual, private agency, private company, partnership firm, sole proprietor firm or any such other body or agency that has been granted permission by the appropriate Government to offer services through electronic means.

The appropriate Government must specify the scale by notification in the Official Gazette; the Act prints no amount.

Section 9 says sections 6, 7 and 8 do not confer a right to insist that any Ministry, Department, authority or body accept, issue, create, retain or preserve any document in electronic records or effect any monetary transaction in electronic form.

No penalty is printed in either section.