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IT Act Section 47
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The Information Technology Act, 2000

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

Chapter
IX · Penalties, Compensation and Adjudication
While adjudging the quantum of compensation under this Chapter, the adjudicating officerDefined in section 2(c): adjudicating officer means an adjudicating officer appointed under sub section (1) of section 46 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.