Concept:
The Information Technology Act, 2000 is India’s primary legislation dealing with cybercrime, electronic governance, and digital communication.
Step 1: Examine Statement A.
The IT Act is not merely the digitalization of the Indian Evidence Act. It provides legal recognition to electronic records, defines cyber offences, and regulates electronic commerce. Thus, Statement A is incorrect.
Step 2: Examine Statement B.
The Act established the Cyber Appellate Tribunal to hear appeals against decisions of adjudicating authorities. Thus, Statement B is correct.
Step 3: Examine Statement C.
The IT Act has extra-territorial jurisdiction under Section 75 and may apply even to offences committed outside India if a computer resource located in India is involved. Thus, Statement C is incorrect.
Step 4: Examine Statement D.
The Information Technology Act, 2000 was significantly amended through the Information Technology (Amendment) Act, 2008. Thus, Statement D is correct.
Step 5: Final conclusion.
Only Statements B and D are correct. Therefore, the correct answer is Option (C).