Section 28

Section 28 is the Controller's investigatory arm — the power to investigate contraventions of the IT Act by Certifying Authorities and other persons. Section 28(1) authorises the Controller or any officer authorised by the Controller to take up any IT Act contravention for investigation. Section 28(2) is the provision's most powerful element: it imports the investigatory powers of Income Tax authorities under Chapter XIII of the Income-tax Act 1961. Chapter XIII of the Income-tax Act confers sweeping powers including: power to inspect documents and accounts; power to issue summons; power to enter and search premises; power to seize documents; and power to examine persons on oath. These are the same powers used by income tax authorities in major financial investigations — and Section 28 confers all of them on the Controller for IT Act investigations, subject to the Income-tax Act's own procedural limitations. The Income-tax Act's Chapter XIII powers are subject to procedural safeguards including documentation requirements and limitations on nighttime searches. Importing these powers wholesale rather than drafting standalone investigatory powers was a legislative efficiency choice that gave the CCA immediately effective investigatory tools. In practice, Section 28 investigations against licensed CAs have been rare — the CCA has generally relied on audit and regulatory dialogue — but the power exists for serious cases of CA compliance failure.