Time and place of despatch and receipt of electronic record
Section 13 of the Information Technology Act, 2000 deals with time and place of despatch and receipt of electronic record. Save as otherwise agreed to between the originator and the addressee, the despatch of an electronic record occurs when it enters a computer resource outside the control of the originator. The Act came into force on 17 Oct 2000.
(1) Save as otherwise agreed to between the originator and the addressee, the despatch of an electronic record occurs when it enters a computer resource outside the control of the originator.
(2) Save as otherwise agreed between the originator and the addressee, the time of receipt of an electronic record shall be determined as follows, namely:--
(a) if the addressee has designated a computer resource for the purpose of receiving electronic records,--
(i) receipt occurs at the time when the electronic record enters the designated computer resource; or
(ii) if the electronic record is sent to a computer resource of the addressee that is not the designated computer resource, receipt occurs at the time when the electronic record is retrieved by the addressee;
(b) if the addressee has not designated a computer resource along with specified timings, if any, receipt occurs when the electronic record enters the computer resource of the addressee.
(3) Save as otherwise agreed to between the originator and the addressee, an electronic record is deemed to be despatched at the place where the originator has his place of business, and is deemed to be received at the place where the addressee has his place of business.
(4) The provisions of sub-section (2) shall apply notwithstanding that the place where the computer resource is located may be different from the place where the electronic record is deemed to have been received under sub-section (3).
(5) For the purposes of this section,--
(a) if the originator or the addressee has more than one place of business, the principal place of business, shall be the place of business;
(b) if the originator or the addressee does not have a place of business, his usual place of residence shall be deemed to be the place of business;
(c) "usual place of residence", in relation to a body corporate, means the place where it is registered.
Section 13, The Information Technology Act, 2000 (Act 21 of 2000).
Related judgements & precedents
These are some judgments that construed this section, and hold precedence value. They hold authority on how to read, interpret and use this section.
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Union of India vs G. S. Chatha Rice Mills
Court's Decision & Legal Precedent
A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the time it is published in the e-Gazette, not from the commencement of the day on which it is issued. The rate of duty applicable to imported goods entered for home consumption is determined with reference to the date and time of presentation of the bill of entry under Section 15 of the Customs Act 1962 read with Regulation 4(2) of the Bill of Entry Regulations 2018. Bills of entry presented before the notification is published in the e-Gazette are assessed at the rate of duty in force at the time of their presentation. Subordinate legislation issued under Section 8A cannot have retrospective effect unless the parent statute expressly or by necessary implication authorizes it. The General Clauses Act 1897 Section 5(3) does not apply to delegated legislation. In the electronic age, the precise time of publication of notifications in e-gazettes and the precise time of filing of bills of entry on the customs automated system are legally significant for determining the applicable rate of duty.
On this section: Defines time and place of dispatch and receipt of electronic records with precision, enabling determination of exact moment when electronic record enters computer resource
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Union of India vs Devansh Overseas
Court's Decision & Legal Precedent
A notification issued under Section 8A of the Customs Tariff Act 1975 increasing import duty takes effect prospectively from the precise time of its publication in the e-gazette and cannot apply retrospectively to bills of entry presented before such publication. The rate of duty applicable to imported goods entered for home consumption under Section 46 of the Customs Act 1962 is determined with reference to the date and time of presentation of the bill of entry as crystallized by the deeming fiction in Regulation 4(2) of the Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations 2018. Once a bill of entry is deemed to have been presented and self-assessment completed under Regulation 4(2), the rate of duty stands crystallized and cannot be altered by a subsequently issued notification. Customs authorities cannot reassess bills of entry under Section 17(4) on the basis of a subsequently issued notification where the self-assessment was correctly done at the time of presentation based on the rate of duty then in force.
On this section: Defines time and place of dispatch and receipt of electronic records; dispatch occurs when record enters computer resource outside control of originator
The holding above is the ratio decidendi as extracted from the judgment by eCourts India, reproduced unaltered — it is a rendering of the court's reasoning, not a substitute for its words. Read the order itself before relying on it.
Made under this section, and citing it
1 instrument names this provision in its title or its text without being made under it.
Questions about Section 13
What have the courts held on Section 13 of the Information Technology Act?
Union of India vs G. S. Chatha Rice Mills (23 Sep 2020) is the leading judgment on this section among those set out below: Defines time and place of dispatch and receipt of electronic records with precision, enabling determination of exact moment when electronic record enters computer resource. Another 1 judgment on this section is set out below, all of them from the Supreme Court.
How do I find court cases under Section 13 of the Information Technology Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: IT Act 13, section 13 IT Act, section 13 of the Information Technology Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome. 2 reported judgments on this section are set out on this page, beginning with Union of India vs G. S. Chatha Rice Mills (23 Sep 2020).
What should I read with Section 13 of the Information Technology Act, and has it changed?
One instrument names it without being made under it, most recently Amendment to the First Schedule of the Information Technology Act, 2000 (“IT Act”) (2022).
When did Section 13 of the Information Technology Act come into force?
Section 13 of the Information Technology Act, cited as IT Act 13, came into force on 17 Oct 2000, having been enacted on 09 Jun 2000. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions1304 words
- 87. Power of Central Government to make rules877 words
- 43. Penalty and compensation for damage to computer, computer system, etc506 words
- 46. Power to adjudicate370 words
- 89. Power of Controller to make regulations345 words
- 70B. Indian Computer Emergency Response Team to serve as national agency for incident response326 words
Source and method. Compiled from the enactments of Parliament and of the State legislatures as published on India Code, and republished together with commentary and other original matter under section 52(1)(q)(ii) of the Copyright Act, 1957. Structured, cross-referenced and maintained by eCourtsIndia. Text as in force on 15 Oct 2026. This page is not a substitute for legal advice.