Section 5(b) in The Information Technology (Qualification And Experience Of Adjudicating Officers And Manner Of Holding Enquiry) Rules, 2003
(b)While adjudging the quantum of compensation or penalty, the Adjudicating Officer shall have due regard to the following factors, namely:-(i)the amount of gain of unfair advantage, wherever quantifiable, made as a result of the default;(ii)the amount of loss caused to any person as a result of the default;(iii)the repetitive nature of the default.
