(2) Where a data fiduciary contravenes any of the following provisions, it shall be liable to a penalty which may extend up to fifteen crore rupees or four per cent of its total worldwide turnover of the preceding financial year, whichever is higher, as applicable— (a) (b) (c) (d) (e) (f) processing of personal data in violation of the provisions of Chapter II; processing of personal data in violation of the provisions of Chapter III; processing of sensitive personal data in violation of the provisions of Chapter IV of this Act; processing of personal data of children in violation of the provisions of Chapter V; failure to adhere to security safeguards as per section 31 of this Act; transfer of personal data outside India in violation of section 41 of this Act. Explanation I. For the purposes of this section, “total worldwide turnover” means the gross amount of revenue recognised in the profit and loss account or any other equivalent statement, as applicable, from the sale, supply or distribution of goods or services or on account of services rendered, or both, and where such revenue is generated within India and outside India. Explanation II. For the purposes of this section, it is hereby clarified thattotal worldwide turnover in relation to a data fiduciaryis the total worldwide turnover of the data fiduciary and the total worldwide turnover of any group entity of the data fiduciary where such turnover of a group entity arises as a result of the processing activities of the data fiduciary, having regard to factors, including— (i) (ii) (iii) 70. thealignment of the overall economic interests of the data fiduciary and the group entity; therelationship between the data fiduciary and the group entity specifically in relation to the processing activity undertaken by the data fiduciary; and thedegree of control exercised by the group entity over the data fiduciary or vice versa, as the case may be. Penalty for failure to comply with data principal requests under Chapter VI.— Where, any data fiduciary, without any reasonable explanation, fails to comply with any request made by a data principal under Chapter VI of this Act, such data fiduciary shall be liable to a penalty of five thousand rupees for each day during which such default continues, subject to a maximum of ten lakh rupees in case of significant data fiduciaries and five lakh rupees in other cases. 71. Penalty for failure to furnish report, returns, information, etc.— If any data fiduciary, who is required under this Act, or rules prescribed or regulations specified thereunder, to furnish any report, return or information to the Authority, fails to furnish the same, then such data fiduciary shall be liable to penalty which shall be ten thousand rupees for each day during which such default continues, subject to a maximum of twenty lakh rupees in case of significant data fiduciaries and five lakh rupees in other cases. 42