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Sections 68, 71, 73 and 74 of the Information Technology Act, 2000: Controller's directions, misrepresentation and certificate offences

Section 68(2) prints imprisonment up to two years or fine up to one lakh rupees, or both for intentional or knowing failure to comply with the Controller's order; as amended, it...

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October 2, 2026
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Oct 13, 2026
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Last updated: October 2026Verified against: Government sources

Section 68 of the Information Technology Act, 2000 lets the Controller direct a Certifying Authority, and makes failure to comply an offence; sections 71, 73 and 74 punish misrepresentation to the Controller or a Certifying Authority, publishing a false certificate, and making a certificate available for a fraudulent or unlawful purpose. Only section 68(2) is touched by the Jan Vishwas (Amendment of Provisions) Act, 2023. This article explains the sections as per the consolidated text consulted (the Act as amended by the Information Technology (Amendment) Act, 2008), then as amended; later amendments and the current position should be checked.

Section 68: power of the Controller to give directions

Sub-section (1) says the Controller "may, by order, direct a Certifying Authority or any employee of such Authority to take such measures or cease carrying on such activities as specified in the order if those are necessary to ensure compliance with the provisions of this Act, rules or any regulations made thereunder". The Controller is defined in section 2(1)(m) as the Controller of Certifying Authorities, and the Certifying Authority is defined in section 2(1)(g).

Sub-section (2), as printed in the consolidated copy: "Any person who intentionally or knowingly fails to comply with any order under sub-section (1) shall be guilty of an offence and shall be liable on conviction to imprisonment for a term not exceeding two years or a fine not exceeding one lakh rupees or with both."

Item (G) of Schedule item 32 of the Jan Vishwas (Amendment of Provisions) Act, 2023 reads: in section 68, in sub-section (2), for the words "on conviction to imprisonment for a term not exceeding two years or a fine not exceeding one lakh rupees or with both", the words "to penalty which may extend to twenty-five lakh rupees" shall be substituted.

ProvisionAs printed in the consolidated copyAs amended by the Jan Vishwas (Amendment of Provisions) Act, 2023
Section 68(2)"shall be guilty of an offence and shall be liable on conviction to imprisonment for a term not exceeding two years or a fine not exceeding one lakh rupees or with both""shall be guilty of an offence and shall be liable to penalty which may extend to twenty-five lakh rupees"

Applying the words as the item prints them leaves an odd result: the words "shall be guilty of an offence and shall be liable" stay in front of "to penalty". We quote it and do not rewrite it. Imprisonment is replaced by a penalty; nothing more is inferred here about who imposes it, which is read from section 46 as amended ("under this Act"). Commencement of the Jan Vishwas (Amendment of Provisions) Act, 2023 is by notification, with different dates for different enactments, and no date is in the sources used for this article. Check whether the amendment has been brought into force.

If you are a Certifying Authority, or you rely on one, a legal consultation on how to handle an order of the Controller and keep the record is a sensible control.

Section 71: misrepresentation

Section 71 is headed "Penalty for misrepresentation". The text reads: "Whoever makes any misrepresentation to, or suppresses any material fact from, the Controller or the Certifying Authority for obtaining any license or Certificate, as the case may be, shall be punished with imprisonment for a term which may extend to two years, or with fine which may extend to one lakh rupees, or with both."

ElementWhat the words say
ActMakes any misrepresentation to, or suppresses any material fact from
To whomThe Controller or the Certifying Authority
PurposeObtaining any license or Electronic Signature Certificate, as the case may be
PunishmentImprisonment up to two years, or fine up to one lakh rupees, or both

The heading says "Penalty" while the operative words say "shall be punished with imprisonment"; we note it and read the operative words. The copy prints "from ," with a stray space, which we leave as printed.

Section 73: publishing a certificate false in certain particulars

Section 73(1) says no person shall publish an Electronic Signature Certificate or otherwise make it available to any other person with the knowledge that:

  • (a) the Certifying Authority listed in the certificate has not issued it; or
  • (b) the subscriber listed in the certificate has not accepted it; or
  • (c) the certificate has been revoked or suspended, unless the publication is for the purpose of verifying an Electronic Signature created prior to such suspension or revocation.

Sub-section (2) says any person who contravenes sub-section (1) "shall be punished with imprisonment for a term which may extend to two years, or with fine which may extend to one lakh rupees, or with both". The knowledge of the stated fact is part of the offence. The exception in clause (c) is for verifying an electronic signature created before the suspension or revocation.

Section 74: publication for fraudulent purpose

Section 74 reads: "Whoever knowingly creates, publishes or otherwise makes available a Certificate for any fraudulent or unlawful purpose shall be punished with imprisonment for a term which may extend to two years, or with fine which may extend to one lakh rupees, or with both." The ingredients are knowing creation, publication or making available; the object is a certificate; and the purpose is fraudulent or unlawful.

SectionOffence in outlinePrinted punishmentTouched by the Jan Vishwas item?
68(2)Intentional or knowing failure to comply with the Controller's orderUp to two years, or fine up to one lakh rupees, or bothYes, item (G): penalty up to twenty-five lakh rupees
71Misrepresentation or suppression to obtain a license or certificateUp to two years, or fine up to one lakh rupees, or bothNo
73Publishing a certificate with knowledge that it is false in a stated particularUp to two years, or fine up to one lakh rupees, or bothNo
74Creating or publishing a certificate for a fraudulent or unlawful purposeUp to two years, or fine up to one lakh rupees, or bothNo

Sections 71, 73 and 74 are not touched by the Jan Vishwas (Amendment of Provisions) Act, 2023: the item for this Act names sections 33, 44, 45, 46, 67C, 68, 69B, 70B, 72 and 72A and an omission, and not these three. Check the current position of every section before relying on it.

The general provisions that apply

Sections 77A, 77B and 78 apply to offences under the Act as printed. Section 77A allows compounding of offences "other than offences for which the punishment for life or imprisonment for a term exceeding three years has been provided", with two provisos; section 77B prints "the offence punishable with imprisonment of three years and above shall be cognizable and the offence punishable with imprisonment of three years shall be bailable", which we quote and do not apply further; section 78 says a police officer not below the rank of shall investigate any offence under the Act. Our articles on sections 77A and 77B and on section 85 cover them. The Act refers to the Code of Criminal Procedure, 1973; check the current procedural law for the corresponding provisions.

A worked example

Kiran Infosign Private Limited, an invented Certifying Authority, receives a written order from the Controller to cease an activity as specified in the order. The company's management instructs staff not to act on the order. On the words of section 68, the question is whether the failure is intentional or knowing; if it is, sub-section (2) applies, in its printed form or as amended. Separately, a subscriber who applies for a certificate and suppresses a material fact from the Certifying Authority engages section 71; and a person who publishes a certificate knowing that it has been revoked, other than to verify an earlier signature, engages section 73.

Need help with a Controller order or certificate issue?

If you are a Certifying Authority, a subscriber or a business relying on electronic signature certificates and want to understand these sections, our team can help. Start with a legal consultation.

Key takeaways

  • Section 68(2) prints imprisonment up to two years or fine up to one lakh rupees or both; as amended by the Jan Vishwas (Amendment of Provisions) Act, 2023 it reads "to penalty which may extend to twenty-five lakh rupees", with the words "shall be guilty of an offence and shall be liable" left in front.
  • Sections 71, 73 and 74 each print up to two years, or fine up to one lakh rupees, or both, and are not touched by the Jan Vishwas item.
  • Check whether the amendment has been brought into force; no date is in the sources.

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 68

  • 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.

Who can give directions under section 68?

The Controller, by order, to a Certifying Authority or any employee of such Authority.

What is the punishment for failing to comply?

As printed: imprisonment not exceeding two years or a fine not exceeding one lakh rupees or both. As amended: "to penalty which may extend to twenty-five lakh rupees".

A breach is handled well or badly in the first few hours — have the plan before the incident.

— TaxClue Data Protection Desk

Sections 68: 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 7 questions readers ask most on this topic.

The Controller, by order, to a Certifying Authority or any employee of such Authority.

As printed: imprisonment not exceeding two years or a fine not exceeding one lakh rupees or both. As amended: "to penalty which may extend to twenty-five lakh rupees".

No. The Jan Vishwas item for this Act does not name section 71.

Publication for the purpose of verifying an Electronic Signature created prior to suspension or revocation.

It requires knowing creation, publication or making available of a certificate for any fraudulent or unlawful purpose.

Yes. The words "shall be guilty of an offence and shall be liable" are not substituted, so they stay in front of "to penalty".

Commencement is by notification; no date is in the sources. Check whether it has been brought into force.