# IT Act 2000, Section 28

- Act: IT Act 2000 (Act 21 of 2000)
- Source URL: https://indiacode.ecourtsindia.com/it-act-2000/section/28/

## Text

Power to investigate contraventions. (1) The Controller or any officer authorised by him in this behalf shall take up for investigation any contravention of the provisions of this Act, rules or regulations made thereunder. Q (2) The Controller or any officer authorised by him in this behalf shall exercise the like powers which are conferred on Income-tax authorities under Chapter XIII of the Income-tax Act, 1961 and shall exercise such powers, subject to such limitations laid down under that Act.

---
Published by eCourtsIndia together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957.