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CS Professional · Internal and Forensic Audit · Cyber Forensics

An intermediary, Sagar Net Services Ltd, knowingly refuses to extend facilities to an agency authorised under Section 69B(1). Under the current Section 69B(4), what is the exposure?

The intermediary faces imprisonment up to one year or a fine up to one crore rupees, or both. This is the current Section 69B(4) position after the 2023 amendment, which replaced the earlier three years imprisonment together with fine.

  1. AImprisonment up to one year or fine up to one crore rupees, or bothCorrect
  2. BImprisonment up to three years and also fine
  3. CFine up to one lakh rupees only
  4. DImprisonment for life

Explanation

Section 69B(4), as substituted by Act 18 of 2023 w.e.f. 30-11-2023, provides imprisonment up to one year or fine up to one crore rupees, or both, for an intermediary who intentionally or knowingly contravenes sub-section (2). The earlier text of three years and fine is outdated.

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