https://www.taxtmi.com/acts?id=36957 Insertion of section 15HAA establishes a penal regime for alteration, destruction, concealment, falsification or failure to preserve information and records (including electronic records) that impede or influence investigations or administration within the Board's jurisdiction. The provision covers unauthorized access, modification of access parameters, downloading or reproducing regulatory data, introduction of computer contaminants, disruption of system functioning, and damage to regulatory data, and extends liability to persons assisting such acts. Definitions for computer virus, computer contaminant and damage are adopted from the Information Technology Act. en-us Fri, 05 Jul 2019 18:56:15 +0530 Fri, 05 Jul 2019 18:56:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=36957 Insertion of section 15HAA establishes a penal regime for alteration, destruction, concealment, falsification or failure to preserve information and records (including electronic records) that impede or influence investigations or administration within the Board's jurisdiction. The provision covers unauthorized access, modification of access parameters, downloading or reproducing regulatory data, introduction of computer contaminants, disruption of system functioning, and damage to regulatory data, and extends liability to persons assisting such acts. Definitions for computer virus, computer contaminant and damage are adopted from the Information Technology Act. Act-Rules Bill Fri, 05 Jul 2019 18:56:15 +0530 https://www.taxtmi.com/acts?id=36957