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

Section 47. Factors to be taken into account by the adjudicating officer

In force · As amended up to 2026-08

47. Factors to be taken into account by the adjudicating officer. -While adjudging the quantum of compensation under this Chapter, the adjudicating officer shall have due regard to the following factors, namely:- (a) the amount of gain of unfair advantage, wherever quantifiable, made as a result of the default; (b) the amount of loss caused to any person as a result of the default; (c) the repetitive nature of the default.

Source: India Code