IT Act · IX — 5[PENALTIES, COMPENSATION AND ADJUDICATION]

Section 45. Residuary penalty

In force · As amended up to 2026-08

45. Residuary penalty. -Whoever contravenes any[4] [rules, regulations, directions or orders] made under this Act, for the contravention of which no penalty has been separately provided, shall be liable to pay a[5] [penalty not exceeding one lakh rupees, in addition to compensation to the person affected by such contravention not exceeding— (a) ten lakh rupees, by an intermediary, company or body corporate; or - (b) one lakh rupees, by any other person.]

Source: India Code