Income Tax Department

Ministry of Finance, Government of India

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Section 47

Factors to be taken into account by the adjudicating officer

Section

Section Number

47

Chapter

CHAPTER IX - Penalties compensation and adjudication

Act

Information Technology Act, 2000

Year

Factors to be taken into account by the adjudicating officer

Factors to be taken into account by the adjudicating officer

Factors to be taken into account by the adjudicating officer.

47. 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.
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