Next due
11 OCTGSTR-1 · Outward supplies · Sep 2026in 2 days 15 OCTPF & ESI · Contributions · Sep 2026in 6 days 20 OCTGSTR-3B · Summary return · Sep 2026in 11 days 21 OCTTax Audit Report · Form 3CA/3CB · AY 2026-27 · extended from 30 Sepin 12 days 30 OCTAOC-4 · Financial statements · FY 2025-26in 21 days 7 NOVTDS / TCS deposit · Deducted in Oct 2026in 29 days 21 NOVITR filing · Audit cases · AY 2026-27 · extended from 31 Octin 43 days 29 NOVMGT-7 / 7A · Annual return · FY 2025-26in 51 days
All due dates

Sections 88 to 90 of the Information Technology Act, 2000: Advisory Committee, Controller's regulations and State rules

The Central Government shall constitute a Cyber Regulations Advisory Committee (section 88), consisting of a Chairperson and official and non-official members. The Controller may...

Published
Updated
Reading time
8 min
Views
6
Questions
7 answered
  • Expert Reviewed
  • High Complexity
  • In-Depth Guide
Topic
Cyber & Data Protection
Published
October 2, 2026
Last updated
Oct 9, 2026
Reading time
8 min
0:00
Last updated: October 2026Verified against: Government sources

Section 88 of the Information Technology Act, 2000 requires the Central Government to constitute the Cyber Regulations Advisory Committee. Section 89 lets the Controller make regulations after consulting that Committee and with the previous approval of the Central Government. Section 90 lets a State Government make rules on two matters tied to section 6. Sections 91 to 94 are printed as omitted. This article follows the consolidated text consulted (the Act as amended by the Information Technology (Amendment) Act, 2008); later amendments and the current position should be checked.

Section 88: the Cyber Regulations Advisory Committee

Section 88 has four sub-sections:

Sub-sectionWhat the words say
(1)The Central Government shall, as soon as may be after the commencement of the Act, constitute a Committee called the Cyber Regulations Advisory Committee
(2)It consists of a Chairperson and such number of other official and non-official members representing the interests principally affected or having special knowledge of the subject-matter as the Central Government may deem fit
(3)It shall advise (a) the Central Government either generally as regards any rules or for any other purpose connected with the Act; (b) the Controller in framing the regulations under the Act
(4)Non-official members are paid such travelling and other allowances as the Central Government may fix

The Act sets out the Committee's task and does not name its members, quorum, or procedure. Whether a Committee has been constituted, and who sits on it, is a question of fact, and nothing about it is in the sources used for this article.

If your business is likely to be affected by rules or regulations under the Act, a legal consultation on how to follow the rule-making process, and how consultation fits in, helps you to plan ahead.

Section 89: the Controller's regulations

Section 89(1) reads: "The Controller may, after consultation with the Cyber Regulations Advisory Committee and with the previous approval of the Central Government, by notification in the Official Gazette, make regulations consistent with this Act and the rules made thereunder to carry out the purposes of this Act."

The Controller is the Controller of Certifying Authorities, defined in section 2(1)(m); our article on sections 17 to 19 explains the office. Three conditions attach to the power: consultation with the Committee, the previous approval of the Central Government, and notification in the Official Gazette. The regulations must be "consistent with this Act and the rules made thereunder".

Section 89(2) lists the matters on which regulations may be made:

ClauseMatterSection it serves
(a)particulars relating to maintenance of the database containing the disclosure record of every Certifying Authority18, clause (n)
(b)conditions and restrictions subject to which the Controller may recognize any foreign Certifying Authority19(1)
(c)terms and conditions subject to which a licence may be granted21(3)(c)
(d)other standards to be observed by a Certifying Authority30(d)
(e)manner in which the Certifying Authority shall disclose the matters specified34(1)
(f)particulars of statement which shall accompany an application35(3)
(g)manner in which the subscriber shall communicate the compromise of private key to the Certifying Authority42(2)

Clause (a) prints the number of the clause of section 18 in square brackets, "[(n)]". Section 89(3) provides that every regulation made under the Act shall be laid, as soon as may be after it is made, before each House of Parliament, while it is in session, for a total period of thirty days, which may be comprised in one session or in two or more successive sessions. If, before the expiry of the session immediately following, both Houses agree in making any modification in the regulation or agree that the regulation should not be made, the regulation thereafter has effect only in such modified form or is of no effect, as the case may be, without prejudice to the validity of anything previously done under it.

The Act does not set out the content of any regulation, and no regulation is in the sources used for this article. Where this article says a matter is left to regulations, it means that the Act itself prints no form, fee or period for it.

Rules under section 87 and regulations under section 89 are different: rules are made by the Central Government, regulations by the Controller with the Committee and Central Government in the picture. Our article on sections 86 and 87 lists the rule-making clauses.

Section 90: State Government rules

Section 90(1) reads: "The State Government may, by notification in the Official Gazette, make rules to carry out the provisions of this Act."

Section 90(2) says that, in particular, and without prejudice to the generality of that power, the rules may provide for:

  • (a) the electronic form in which filing, issue, grant, receipt or payment shall be effected under sub-section (1) of section 6;
  • (b) matters specified in sub-section (2) of section 6.

The copy then prints "[ *]", marking omitted words. Section 90(3) provides that every rule made by the State Government under the section shall be laid, as soon as may be after it is made, before each House of the State Legislature where it consists of two Houses, or where such Legislature consists of one House, before that House.

PointSection 87 (Central Government)Section 89 (Controller)Section 90 (State Government)
InstrumentRulesRegulationsRules
Made byCentral GovernmentController, after consultation and with previous approvalState Government
Laid beforeEach House of ParliamentEach House of ParliamentState Legislature
MattersClause list in 87(2)Clause list in 89(2)Two matters tied to section 6

Sections 91 to 94: omitted

Sections 91 to 94 are printed as omitted by the Information Technology (Amendment) Act, 2008 (10 of 2009), section 48, with the words "w.e.f. 27-10-2009". This article does not describe what they used to say.

A worked example

Setu Trust Services Private Limited, an invented licensed provider of certificate services, wants to know how it must communicate a compromise of a private key. The Act, in section 42, deals with duties of subscribers; section 89(2)(g) says regulations may provide for "the manner in which the subscriber shall communicate the compromise of private key to the Certifying Authority". The company must therefore look at the regulations made under section 89, which are not in the sources used for this article, and cannot rely on a summary of the Act alone.

Need help with regulations and rules?

If you need to find out which rule or regulation governs a matter and how it fits the Act, our team can help. Begin with a legal consultation.

Key takeaways

  • Section 88: the Central Government shall constitute the Cyber Regulations Advisory Committee, which advises the Central Government and the Controller.
  • Section 89: the Controller makes regulations after consultation with the Committee and with the previous approval of the Central Government, consistent with the Act and the rules.
  • Section 90: a State Government may make rules, in particular on matters tied to section 6.
  • Sections 91 to 94 are printed as omitted.

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 88 to 90

  • 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.

What is the Cyber Regulations Advisory Committee?

A Committee that the Central Government shall constitute under section 88, consisting of a Chairperson and official and non-official members, advising the Central Government and the Controller.

Who makes regulations under the Act?

The Controller, under section 89, after consultation with the Committee and with the previous approval of the Central Government.

Compliance is cheapest on the day it falls due and gets more expensive every day after.

— TaxClue Compliance Desk

Sections 88 to 90: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

Related Services & Guides

Was this article helpful?
About the author
13,350 articles
Vikas Sharma Verified expert Tax & Compliance Expert

Experienced in company registration, GST, trademark, and compliance. Helping Indian businesses stay compliant.

Last reviewed: Live

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.

People also ask

Questions, answered

Short, direct answers to the 7 questions readers ask most on this topic.

A Committee that the Central Government shall constitute under section 88, consisting of a Chairperson and official and non-official members, advising the Central Government and the Controller.

The Controller, under section 89, after consultation with the Committee and with the previous approval of the Central Government.

No. Rules are made under sections 87 and 90 by the Central Government and State Governments; regulations are made under section 89 by the Controller.

Section 90(2) names the electronic form for filing, issue, grant, receipt or payment under section 6(1) and the matters in section 6(2).

Section 89(3) provides that every regulation is laid before each House of Parliament for a total period of thirty days, with the effect stated in the sub-section.

They are printed as omitted by section 48 of the Information Technology (Amendment) Act, 2008 (10 of 2009), w.e.f. 27-10-2009.

No. The Act lists the matters; the text of any regulation is not in the sources used here.