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Rules 1, 2 and 7 of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021: definitions, scope and non-observance

The Rules come into force on the date of their publication in the Official Gazette (rule 1(2)). Rule 2(1) defines 25 terms, (a) to (y), including "intermediary"-related terms such...

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Last updated: October 2026Verified against: Government sources

Rules 1, 2 and 7 of the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 give the short title and commencement, define the terms used in the Rules, and say what follows if an intermediary fails to observe them. This article explains the Rules as originally notified on 25 February 2021. Later amendments are not covered here; check the current text of the Rules before acting. The Rules were made under the Information Technology Act, 2000, and the notification cites sub-section (1) and, as printed, clauses (z) and (zg) of sub-section (2) of section 87.

The Rules and the Act

The Rules are made by the Central Government, in exercise of powers conferred by sub-section (1), "clauses (z) and (zg) of sub-section (2) of section 87" of the Information Technology Act, 2000, and in supersession of the Information Technology (Intermediaries Guidelines) Rules, 2011, except as respect things done or omitted to be done before such supersession. The copy of section 87(2) used in this series prints clause (z) and then clause (za), and no clause (zg); we flag the mismatch and do not correct any text. Our article on sections 86 and 87 lists the clauses.

The Rules implement, in particular, the exemption in section 79 of the Act (see our article on section 79) and, in Part III, refer to section 69A (see our article on section 69A).

How the Rules are arranged

PartRulesSubject
Part I, Preliminary1 and 2Short title, commencement, definitions
Part II, Due diligence by intermediaries and grievance redressal mechanism3 to 7Due diligence (rule 3), additional due diligence by a significant social media intermediary (rule 4), news and current affairs content (rule 5), notification of other intermediary (rule 6), non-observance (rule 7)
Part III, Code of Ethics and procedure and safeguards in relation to digital media8 to 19Publishers: application, observance of the Code, three-tier grievance structure, oversight, blocking, furnishing of information
AppendixCode of Ethics
ScheduleClassification of online curated content

Our articles on rule 3, on rules 4 to 6 and on rules 8 to 19 with the Appendix and Schedule explain the rest.

Rule 1: short title and commencement

Rule 1(1): "These rules may be called the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021." Rule 1(2): "They shall come into force on the date of their publication in the Official Gazette." The notification is dated 25 February 2021, New Delhi, G.S.R. 139(E).

Rule 2(1): the definitions

Rule 2(1) says "In these rules, unless the context otherwise requires-" and defines, as printed:

ClauseTermMeaning, in outline
(a)access control mechanismany measure, including a technical measure, through which access to online curated content may be restricted based on verification of the identity or age of a user
(b)access servicesany measure, such as closed captioning, subtitles and audio descriptions, to improve accessibility for persons with disabilities
(c)Actthe Information Technology Act, 2000 (21 of 2000)
(d)childany person below the age of eighteen years
(e)committeethe Inter-Departmental Committee constituted under rule 14
(f)communication linka connection between a hypertext or graphical element and one or more items in the same or different electronic document
(g)contentthe electronic record defined in clause (t) of section 2 of the Act
(h)content descriptorthe issues and concerns relevant to classification of online curated content, as specified in the Schedule
(i)digital mediadigitized content that can be transmitted over the internet or computer networks, and includes content received, stored, transmitted, edited or processed by an intermediary or a publisher
(j)grievanceincludes any complaint, whether regarding any content, any duties of an intermediary or publisher under the Act, or other matters pertaining to the computer resource
(k)Grievance Officeran officer appointed by the intermediary or the publisher for the purposes of the Rules
(l)Ministryfor Part II, the Ministry of Electronics and Information Technology; for Part III, the Ministry of Information and Broadcasting
(m)news and current affairs contentincludes newly received or noteworthy content, including analysis, especially about recent events primarily of socio-political, economic or cultural nature
(n)newspapera periodical of loosely folded sheets usually printed on newsprint and brought out daily or at least once in a week
(o)news aggregatoran entity who, performing a significant role in determining the news and current affairs content, makes available a computer resource that enables users to access aggregated, curated and presented content
(p)on demanda system where a user is enabled to access, at a time chosen by the user, any content in electronic form
(q)online curated contentany curated catalogue of audio-visual content, other than news and current affairs content, made available on demand
(r)persona person as defined in sub-section (31) of section 2 of the Income tax Act, 1961 (43 of 1961)
(s)publishera publisher of news and current affairs content or a publisher of online curated content
(t)publisher of news and current affairs contentan online paper, news portal, news aggregator, news agency and such other entity functionally similar, excluding newspapers, replica e-papers and individuals not transmitting in the course of systematic business, professional or commercial activity
(u)publisher of online curated contenta publisher who, performing a significant role in determining the online curated content, makes available a computer resource that enables users to access it, and similar entities
(v)significant social media intermediarya social media intermediary having number of registered users in India above such threshold as notified by the Central Government
(w)social media intermediaryan intermediary which primarily or solely enables online interaction between two or more users and allows them to create, upload, share, disseminate, modify or access information using its services
(x)userany person who accesses or avails any computer resource of an intermediary or a publisher for the purpose of hosting, publishing, sharing, transacting, viewing, displaying, downloading or uploading information, and includes other persons jointly participating, and addressee and originator
(y)user accountthe account registration of a user with an intermediary or publisher and includes profiles, accounts, pages, handles and other similar presences

The definition of "person" in clause (r) refers to the Income tax Act, 1961; it is quoted as printed. For tax questions see our income-tax guides, and check the current law for the corresponding provision.

Rule 2(2) provides that words and expressions used and not defined in the Rules but defined in the Act and the rules made under it have the same meaning as in the Act and those rules.

Two points about the definitions. First, "intermediary" is not defined in rule 2; it takes its meaning from section 2(1)(w) of the Act, which our article on section 2 explains. Second, the threshold of registered users for a "significant social media intermediary" is "as notified by the Central Government". The notification is not in the sources used here, so this article gives no number. If you operate a platform, a legal consultation on which of these categories you fall within is the first step before looking at any duty.

Rule 7: non-observance of the Rules

Rule 7 reads: "Where an intermediary fails to observe these rules, the provisions of sub-section (1) of section 79 of the Act shall not be applicable to such intermediary and the intermediary shall be liable for punishment under any law for the time being in force including the provisions of the Act and the Indian Penal Code."

ElementWhat the words say
TriggerAn intermediary fails to observe these rules
First consequenceSection 79(1) of the Act shall not be applicable to the intermediary
Second consequenceThe intermediary shall be liable for punishment under any law for the time being in force, including the provisions of the Act and the Indian Penal Code

The Indian Penal Code reference is quoted as printed; check the current penal law for the corresponding provision. Rule 7 does not itself list a punishment.

Printing slips in the Gazette copy

The Gazette copy of the Rules has run-together words (for example "redressalmechanismof", "isresidentin" and "DIGITALMEDIA"), odd characters where quotation marks should be, and a stray bracket in Appendix I(ii). These are printing matters; we flag them and do not correct them.

A worked example

Chitra Connect Private Limited, an invented company, runs an app that lets users create and share posts. Is it a social media intermediary? Under rule 2(1)(w), the question is whether it primarily or solely enables online interaction between two or more users and allows them to create, upload, share, disseminate, modify or access information. If so, and if the number of its registered users in India is above the threshold the Central Government has notified, rule 2(1)(v) would make it a significant social media intermediary. The company cannot answer the second question from the Rules alone, because the Rules print no number. If the company fails to observe the Rules, rule 7 removes section 79(1) from it.

Need help classifying your platform?

If you run a platform and need to work out which definitions apply to you, and what rule 7 means for your exemption, our team can help. Start with a legal consultation.

Key takeaways

  • The Rules came into force on the date of their publication in the Official Gazette; the notification is dated 25 February 2021.
  • Rule 2(1) defines 25 terms from (a) to (y); "intermediary" itself is taken from the Act.
  • The threshold for a significant social media intermediary is "as notified by the Central Government"; no number is given.
  • Rule 7: failure to observe the Rules means section 79(1) does not apply to the intermediary, and liability under any law arises.
  • This article explains the Rules as originally notified; later amendments should be checked.

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 Rules 1

  • 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.

When did the Rules come into force?

Rule 1(2) says they came into force on the date of their publication in the Official Gazette. The notification is dated 25 February 2021.

Who is a "social media intermediary"?

An intermediary which primarily or solely enables online interaction between two or more users and allows them to create, upload, share, disseminate, modify or access information using its services.

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Rules 1: 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.

Rule 1(2) says they came into force on the date of their publication in the Official Gazette. The notification is dated 25 February 2021.

An intermediary which primarily or solely enables online interaction between two or more users and allows them to create, upload, share, disseminate, modify or access information using its services.

A social media intermediary having number of registered users in India above such threshold as notified by the Central Government. The number is not stated in the Rules as notified.

Any curated catalogue of audio-visual content, other than news and current affairs content, owned by, licensed to or contracted to be transmitted by a publisher of online curated content and made available on demand, including films, audio visual programmes, documentaries, television programmes, serials, podcasts and other such content.

If an intermediary fails to observe the Rules, section 79(1) of the Act does not apply to it, and it is liable for punishment under any law for the time being in force.

No. Rule 2(2) takes the meaning from the Act and the rules made under it.

No. Later amendments are not covered here; check the current text of the Rules before acting.