Securities And Exchange Board of India Act, 1992
Section - 15HAA - Penalty for alteration destruction, etc., of records and failure to protect the electronic database of Board
[Penalty for alteration destruction, etc., of records and failure to protect the electronic database of Board15HAA. Any person, who-
| (a) | - | knowingly alters, destroys, mutilates, conceals, falsifies, or makes a false entry in any information, record, document (including electronic records), which is required under this Act or any rules or regulations made thereunder, so as to impede, obstruct, or influence the investigation, inquiry, audit, inspection or proper administration of any matter within the jurisdiction of the Board. |
| - | Explanation.- For the purposes of this clause, a person shall be deemed to have altered, concealed or destroyed such information, record or document, in case he knowingly fails to immediately report the matter to the Board or fails to preserve the same till such information continues to be relevant to any investigation, inquiry, audit, inspection or proceeding, which may be initiated by the Board and conclusion thereof; | |
| (b) | - | without being authorised to do so, access or tries to access, or denies of access .... To read the full section download the app from Google Play store
06 July 2026
C.A./CA Inter OR pursuing C.A./GST/Accounts/Audit/IT - HeadArvindkumar Maniar & Co. Rajkot CA View Details
22 June 2026
Finance Manager- Chartered AccountantTriveni Turbine Limited Bengaluru CA View Details |
CAclubindia
