Concept:
• The Information Technology Act, 2000, is the primary law in India dealing with cybercrime and electronic commerce.
• It provides legal recognition to electronic records and digital signatures while prescribing penalties for cyber offenses.
Step 1: Verify Statement A
The IT Act is a comprehensive legislation dealing with e-commerce, digital signatures, and cyber offenses.
While it amended the Indian Evidence Act to include electronic evidence, it is far more than just a "digitalization" of it.
Thus, A is incorrect.
Step 2: Verify Statement B
Section 48 of the Act provides for the establishment of the Cyber Appellate Tribunal (CAT) to hear appeals from the orders of Adjudicating Officers.
(Note: It has since been merged with the TDSAT, but the statement remains correct in principle).
Thus, B is correct.
Step 3: Verify Statement C
Section 1 and Section 75 of the Act specify its extraterritorial jurisdiction.
It applies to any person (including foreigners) who commits an offense outside India if the act involves a computer, system, or network located in India.
Thus, C is incorrect.
Step 4: Verify Statement D
The Information Technology (Amendment) Act, 2008, was a major overhaul of the original law.
It introduced new sections like 66A (later struck down) and clarified various cybercrimes.
Thus, D is correct.
Step 5: Selection of Final Option
Statements B and D are correct.
This leads to option (C).