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Section 72 of the Information Technology Act, 2000: breach of confidentiality and privacy

Section 72 applies to a person who has secured access in pursuance of the powers conferred under the Act, rules or regulations and who discloses the material without the consent...

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Published
October 2, 2026
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Oct 13, 2026
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Last updated: October 2026Verified against: Government sources

Section 72 of the Information Technology Act, 2000 deals with a person who, in pursuance of any of the powers conferred under the Act, rules or regulations made under it, has secured access to an electronic record, book, register, correspondence, information, document or other material and discloses it to any other person without the consent of the person concerned. As printed it carries imprisonment up to two years, or fine up to one lakh rupees, or both; an item of the Jan Vishwas (Amendment of Provisions) Act, 2023 replaces that with "liable to penalty which may extend to five lakh rupees". This article follows the consolidated text consulted (the Act as amended by the Information Technology (Amendment) Act, 2008), then the amendment; later amendments and the current position should be checked.

What section 72 says, as printed

The copy prints: "Save as otherwise provided in this Act or any other law for the time being in force, any person who, in pursuance of any of the powers conferred under this Act, rules or regulations made thereunder, has secured access to any electronic record, book, register, correspondence, information, document or other material without the consent of the person concerned discloses such electronic record, book, register, correspondence, information, document or other material to any other person shall be punished with imprisonment for a term which may extend to two years, or with fine which may extend to one lakh rupees, or with both."

The ingredients, in order, are:

  1. A saving clause. The section applies "save as otherwise provided in this Act or any other law for the time being in force".
  2. A particular kind of person. Not any person: one who has "in pursuance of any of the powers conferred under this Act, rules or regulations made thereunder" secured access to the material. The persons who hold powers under the Act include, for example, the Controller, adjudicating officers and officers exercising powers of entry and search; the section does not list them, and this article does not either.
  3. Access without the consent of the person concerned. The access must be "without the consent of the person concerned".
  4. A list of material. Electronic record, book, register, correspondence, information, document or other material.
  5. Disclosure to any other person. The act in the section is disclosure.

The section prints a maximum and no minimum. A reader who is an officer or a person acting under the Act should read this section along with section 84, which protects action "in good faith done or intended to be done in pursuance of this Act".

If you deal with regulators, receive inspections or hold material provided to an authority, advice on how confidentiality is protected in those dealings is worth taking early; a non-disclosure agreement cannot override the Act, but a properly drafted one deals with the parts the Act leaves to contract.

The Jan Vishwas amendment

Item (J) of Schedule item 32 of the Jan Vishwas (Amendment of Provisions) Act, 2023 reads: in section 72, for the words "punished with imprisonment for a term which may extend to two years, or with fine which may extend to one lakh rupees, or with both", the words "liable to penalty which may extend to five lakh rupees" shall be substituted.

ProvisionAs printed in the consolidated copyAs amended by the Jan Vishwas (Amendment of Provisions) Act, 2023
Section 72 (consequence)"shall be punished with imprisonment for a term which may extend to two years, or with fine which may extend to one lakh rupees, or with both""shall be liable to penalty which may extend to five lakh rupees"

Imprisonment is replaced by a penalty, and this article infers nothing more than that. Who imposes the penalty is read from section 46 as amended by the same item, which speaks of contraventions "under this Act". Commencement of the Jan Vishwas (Amendment of Provisions) Act, 2023 is by notification, with different dates for different enactments, and no date is in the sources used for this article. Check whether the amendment to section 72 has been brought into force.

Section 72 and section 72A compared

Section 72A, explained in our article on section 72A, has a different reach.

PointSection 72Section 72A
WhoA person who secured access in pursuance of powers conferred under the Act, rules or regulations"any person including an intermediary" providing services under the terms of a lawful contract
What was accessedElectronic record, book, register, correspondence, information, document or other materialMaterial containing personal information about another person
DisclosureWithout the consent of the person concernedWithout the consent of the person concerned, or in breach of a lawful contract
Mental elementNot stated in the sectionIntent to cause, or knowing that he is likely to cause, wrongful loss or wrongful gain
As printedUp to two years, or fine up to one lakh rupees, or bothUp to three years, or fine up to five lakh rupees, or both
As amended by the Jan Vishwas ActPenalty up to five lakh rupeesPenalty up to twenty-five lakh rupees

The comparison shows that a private contractor, such as a payroll vendor or a cloud provider, is a section 72A question, while section 72 turns on access in pursuance of powers conferred under the Act.

Related provisions

Sections 77A, 77B and 78 apply to offences under the Act as printed. Section 77A bars compounding of offences "for which the punishment for life or imprisonment for a term exceeding three years has been provided"; section 77B prints "the offence punishable with imprisonment of three years and above shall be cognizable and the offence punishable with imprisonment of three years shall be bailable", which we quote and do not apply further; section 78 says a police officer not below the rank of shall investigate any offence under the Act. The Act refers to the Code of Criminal Procedure, 1973; check the current procedural law for the corresponding provisions. For confidentiality in contracts, see our post on non-disclosure agreement drafting.

A worked example

Pradeep Nair, an invented officer exercising a power conferred under the Act, obtains access to the books and correspondence of Anand Components Private Limited in the course of an inquiry. Later he shows part of the correspondence to a trade association friend, without the consent of the company. On the words of section 72, the questions are whether his access was in pursuance of a power conferred under the Act, rules or regulations; whether the company had consented to the disclosure; and whether another provision of the Act or other law applies, since the section begins "Save as otherwise provided". The consequence, as printed or as amended, depends on which version applies.

Need help with confidentiality obligations?

If your business shares records with regulators or vendors, or you want confidentiality terms checked against the Act, our team can help. Talk to us about an NDA and confidentiality agreement.

Key takeaways

  • Section 72 concerns disclosure by a person who secured access in pursuance of powers conferred under the Act, rules or regulations, without the consent of the person concerned.
  • As printed: imprisonment up to two years, or fine up to one lakh rupees, or both.
  • As amended by the Jan Vishwas (Amendment of Provisions) Act, 2023: "liable to penalty which may extend to five lakh rupees".
  • Section 72A has a different reach: any person including an intermediary under a lawful contract, with intent or knowledge as stated.
  • Check whether the amendment has been brought into force; no date is in the sources.

Read next

Disclaimer: Based on a consolidated copy of the Information Technology Act, 2000 as amended by the Information Technology (Amendment) Act, 2008, on the Information Technology (Intermediary Guidelines and Digital Media Ethics Code) Rules, 2021 as originally notified on 25 February 2021 and on the CERT-In Directions of 28 April 2022, read with the amendments made to the Act by the Jan Vishwas (Amendment of Provisions) Act, 2023 and by section 44 of the Digital Personal Data Protection Act, 2023, as consulted on 2 October 2026. Commencement notifications, other amendments, rules, directions and the current position of each provision are not covered and should be checked. This article is general information, not legal advice; check the official text before acting.

Quick recapKey facts & short answers

Key Facts About Section 72

  • Applies in: All states across India, under the relevant central law.
  • Mode: Mostly online via the official government portal.
  • Typical timeline: Ranges from a few days to a few weeks depending on the case.
  • Non-compliance: May attract penalties, interest or late fees.
  • Expert help: TaxClue completes the entire process end to end for you.

Who does section 72 apply to?

A person who, in pursuance of any of the powers conferred under the Act, rules or regulations made under it, has secured access to the material.

What counts as the material?

Any electronic record, book, register, correspondence, information, document or other material.

Ask the question before you sign — it is always cheaper than asking it afterwards.

— TaxClue Compliance Desk

Section 72: a key compliance topic in Indian tax and corporate law that businesses and individuals must understand to remain compliant.

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Disclaimer: This article is for general informational purposes only and does not constitute professional tax, legal or financial advice. Laws, rates and due dates change and can vary by individual case — always verify with the relevant government source (e.g. mca.gov.in, incometax.gov.in) or consult a qualified professional before acting. TaxClue accepts no liability for decisions taken based on this content.

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Questions, answered

Short, direct answers to the 7 questions readers ask most on this topic.

A person who, in pursuance of any of the powers conferred under the Act, rules or regulations made under it, has secured access to the material.

Any electronic record, book, register, correspondence, information, document or other material.

Yes. The access and disclosure are "without the consent of the person concerned".

Imprisonment for a term which may extend to two years, or fine which may extend to one lakh rupees, or both.

It substitutes "liable to penalty which may extend to five lakh rupees" for the words on imprisonment and fine.

It speaks of access in pursuance of powers conferred under the Act. Disclosure by a person providing services under a lawful contract is dealt with in section 72A.

Commencement is by notification and no date is in the sources. Check whether it has been brought into force.