Alteration or destruction of regulatory records attracts substantial penalty, including a statutory minimum and a multiple of illicit profits.

Section 15HAA criminalises deliberate interference with records and the Board's electronic regulatory database, listing unauthorised access, alteration, destruction, copying, introduction of computer viruses, disruption, damage, and aiding others as prohibited acts. Failure to report or preserve relevant records is treated as alteration. Penalties range from a statutory minimum to a high statutory cap or a multiple of profits derived from the act, with Information Technology Act definitions applied to computer-related terms.

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