The concept of organisational commitment (OC) has evoked considerable interest among scholars. While extant literature is rich in generalized studies on employee organisational commitment, it may be pertinent to develop an understanding of this aspect in the IT sector. The present study identifies variables as well as the sub-variables, of organizational commitment. Subsequently, the study constructs and validates an instrument to measure the reconceptualised OC construct, using an empirical study of the IT sector of Kolkata. Data are analysed using the technique of Structural Equation Modelling. The results indicate that an increase in emotional attachment leads to a resultant increase in employee commitment, in the context of the IT sector in the city of Kolkata, India. The results show that an increase in alignment between the employee’s beliefs and the organizational beliefs leads to an increase in employee commitment. It is also found that an employee’s emotional attachment does not proportionately translate to an employees' concurrence with the organizational beliefs. The present study is specifically on the IT sector in Kolkata. Consequently, the present article does not express any pretentions of being generalizable, and may not be extendable to even the overall IT sector in India. Further studies in other cities may bring out certain more aspects of employees' commitment