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<h1>New Section 14A Empowers Enforcement Officers to Recover Penalty Arrears Under FEMA Using Income-Tax Recovery Procedures.</h1> The Foreign Exchange Management Act, 1999, has been amended by the Finance Act, 2016, to include Section 14A. This new section empowers the Adjudicating Authority to authorize an Enforcement officer, at least of Assistant Director rank, to recover penalty arrears from individuals who fail to pay penalties within 90 days of receiving notice under Section 13. The Enforcement officer is granted powers similar to those of an income-tax authority for tax recovery, with the procedures from the Income-tax Act, 1961, applicable to penalty recovery under this Act.