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After the commencement of Part XIV of Chapter VI of the Finance Act, 2017, the Appellate Tribunal for the purposes of the Information Technology Act, 2000 is the:

Answer & Solution
Correct answer: A.
1. The Lesson 17 paragraph on Appellate Tribunal notes that, with the commencement of Part XIV Chapter VI of the Finance Act, 2017 (7 of 2017), the Telecom Disputes Settlement and Appellate Tribunal (TDSAT) is the Appellate Tribunal for the IT Act. 2. TDSAT was originally constituted under Section 14 of the TRAI Act, 1997. 3. The earlier Cyber Appellate Tribunal stood merged into TDSAT after the 2017 amendments. 4. The other tribunals listed deal with their own statutory remit and not IT Act appeals. _Source: ICSI CS Executive Paper 1 (Jurisprudence, Interpretation & General Laws) — Lesson 17: Information Technology Act, 2000, pp. 407-419._
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