IT Act · X — 3[APPELLATE TRIBUNAL]

Section 64. Recovery of[3] [penalty or compensation]

In force · As amended up to 2026-08

64. Recovery of[3] [penalty or compensation]. -A[4] [penalty imposed or compensation awarded] under this Act, if it is not paid, shall he recovered as an arrear of land revenue and the licence or the[5] [electronic signature] Certificate, as the case may be, shall be suspended till the penalty is paid.

Source: India Code