authority retains custody of evidence and the accused, presenting them in court as directed by the government attorney. 17 ii. Electronic Transaction Act 2063 (2008) In the legislation of Nepal, the term “electronic evidence” is not defined. However, the Electronic Transaction Act 2063 (2008) provides definitions for "electronic record" which includes the data, record, image or sound transmitted, received or stored in an electronic form by generating the same through any means (Section 2 (v)) and "electronic form" means a form of information transmitted, received or stored by generating the same through the means of magnetic, optical, computer memory or similar other devices. Section 4 of Electronic Transaction Act recognises legal value to the electronic records, establishing that where the prevailing law requires any information, documents, records or any other matters to be kept in written or printed typewritten form, then, if such information, document, record or the matter is maintained in an electronic form by fulfilling the procedures as stipulated in this Act or the Rules made hereunder, such electronic record shall also have legal validity.18 iii. The Privacy Act 2075 (2018) Section 19 of The Privacy Act outlines regulations concerning the privacy of electronic communications. It asserts that individuals have the right to maintain the privacy of their personal information, documents, correspondence, data, and characters stored electronically. Unauthorized access to or violation of this privacy is prohibited. Without consent from the individual or lawful authorization, no one can intercept electronic communications or record conversations using mechanical devices. However, this provision does not apply to publicly made speeches or statements. Exceptions to these rules can be made with the consent of the individual or under the order of an authorized official. Further details regarding electronic notice and data privacy are provided as prescribed by law. However, there is a lack of detailed laws concerning collection of digital evidence making procedure. For instance: during any criminal investigation, the evidence , and the decision related to an offence can be retained in accordance with established rules. However, other unrelated things are not supposed 17 18 Sec 38 of Criminal Procedure code Section 4 of Electronic Transactions Act 14