https://www.taxtmi.com/acts?id=55957 Section 72 imposes liability where a person exercising statutory powers obtains access without consent to electronic records, correspondence, information, documents or other material and discloses it to another person. The provision operates subject to contrary permission under applicable law. Unauthorised disclosure attracts a monetary penalty that may extend to five lakh rupees, replacing the earlier consequence of imprisonment, a fine, or both. en-us Thu, 24 Sep 2026 13:39:19 +0530 Tue, 06 Oct 2026 15:24:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55957 Section 72 imposes liability where a person exercising statutory powers obtains access without consent to electronic records, correspondence, information, documents or other material and discloses it to another person. The provision operates subject to contrary permission under applicable law. Unauthorised disclosure attracts a monetary penalty that may extend to five lakh rupees, replacing the earlier consequence of imprisonment, a fine, or both. Act-Rules Indian Laws Thu, 24 Sep 2026 13:39:19 +0530 https://www.taxtmi.com/acts?id=55957