Section 66 criminalises dishonest or fraudulent performance of an act covered by section 43. The offence is punishable by imprisonment extending to three years, a fine extending to five lakh rupees, or both. The terms "dishonestly" and "fraudulently" have the meanings assigned under the Indian Penal Code.

Knowingly or intentionally concealing, destroying, altering, or causing alteration of computer source code required by law to be maintained constitutes an offence. The prohibition covers source code used for a computer, computer programme, computer system, or computer network. Computer source code includes programme listings, computer commands, design and layout, and programme analysis of a computer resource. The offence is punishable with imprisonment, fine, or both.

Unpaid penalty or compensation under the Information Technology Act, 2000 is recoverable as an arrear of land revenue. The relevant licence or electronic signature certificate remains suspended until payment of the penalty.

Section 63 permits compounding of contraventions before or after adjudication proceedings, subject to conditions and a sum not exceeding the maximum imposable penalty. Compounding is barred for the same or similar contravention committed within three years of an earlier compounded contravention, while a later contravention is treated as a first contravention. Once compounded, no proceeding or further proceeding may continue for that contravention.

An aggrieved person may appeal a decision or order of the Appellate Tribunal to the High Court within sixty days of its communication, on a question of fact or law arising from the order. Where sufficient cause prevented timely filing, the High Court may permit filing during a further period not exceeding sixty days.

Section 61 bars civil courts from entertaining suits or proceedings concerning matters that an adjudicating officer or Appellate Tribunal is empowered to determine under the statutory framework. It also prohibits courts or other authorities from granting injunctions against action taken, or proposed to be taken, pursuant to powers conferred under that framework.

Appeals to the Appellate Tribunal under the Information Technology Act, 2000 are governed, as far as practicable, by the provisions of the Limitation Act, 1963. Section 60 applies that limitation framework to appellate proceedings before the Tribunal, making the Limitation Act the governing basis for determining timeliness of an appeal.

Right to legal representation before the Appellate Tribunal permits an appellant to appear personally or authorise one or more legal practitioners or officers to present the appellant's case. The provision applies to both individual and institutional appellants.

The Appellate Tribunal is guided by natural justice rather than the procedure under the Code of Civil Procedure and may regulate its own procedure and sittings, subject to the governing Act and rules. It has civil-court powers to compel attendance, obtain documents or electronic records, receive affidavit evidence, issue commissions, review decisions, and dispose of applications by default or ex parte. Its proceedings have judicial-proceeding status and the Tribunal receives civil-court treatment for specified procedural-criminal purposes.

Persons aggrieved by orders of the Controller or an adjudicating officer may appeal to the competent Appellate Tribunal, except where an adjudicating officer's order was made with the parties' consent. Appeals require prescribed form and fee, must ordinarily be filed within forty-five days of receipt of the order, and may be admitted late on sufficient cause. Following a hearing, the Tribunal may confirm, modify, or set aside the order.

Section 56 concerning staff of the Cyber Appellate Tribunal was omitted, removing the statutory framework for Tribunal personnel. Before omission, the Central Government was required to provide officers and employees as considered fit. Their functions were subject to the general superintendence of the Presiding Officer, while salaries, allowances, and other service conditions were to be prescribed by the Central Government.

Central Government orders appointing the Chairperson or a Member of an Appellate Tribunal cannot be challenged. Acts and proceedings before an Appellate Tribunal cannot be questioned merely because of a defect in the tribunal's constitution, preserving the validity and continuity of appellate proceedings.

Section 54 of the Information Technology Act, 2000, concerning resignation and removal in relation to the Appellate Tribunal, stands omitted. It contains no continuing substantive rules, procedure, eligibility condition, removal mechanism, or consequence concerning resignation or removal. The provision is represented only by an omission marker and has no operative text in its present form.

Section 53, dealing with filling vacancies in the Appellate Tribunal, is omitted from the Information Technology Act, 2000. No vacancy-filling procedure, eligibility criterion, appointment mechanism, consequential arrangement, or separate replacement mechanism is set out within this provision. The legal effect is confined to removal of the former statutory provision governing Appellate Tribunal vacancies.

Section 52, concerning salary, allowances and other service conditions of the Appellate Tribunal Chairperson and Members, is omitted. No operative provision remains concerning remuneration, allowances, or service conditions for those office-holders, and no governing rule, condition, or procedure is specified under this heading in relation to the stated employment terms.

Section 51 of the Information Technology Act, 2000, concerning the term of office and conditions of service of the Chairperson and Members of the Appellate Tribunal, stands omitted.

Qualifications for appointment as Chairperson and Members of the Cyber Appellate Tribunal are omitted. The provision contains no operative eligibility criteria, appointment conditions, or qualification standards for those offices, as its text has been removed. No additional substantive requirement or replacement framework is set out.

Section 49 governing the composition of the Cyber Appellate Tribunal was omitted with effect from 26 May 2017. Before omission, it required the Tribunal to consist of one person, identified as the Residing Officer, appointed by the Central Government through notification, thereby establishing a single-member appellate tribunal and central-notification appointment mechanism.

The Telecom Disputes Settlement and Appellate Tribunal is designated as the Appellate Tribunal for purposes of the Information Technology Act, 2000. It exercises the jurisdiction, powers and authority conferred under that Act. The Central Government may notify the matters and places in relation to which the Tribunal may exercise jurisdiction.

Compensation quantum under the Information Technology Act, 2000 is adjudged by the adjudicating officer with due regard to quantifiable gain or unfair advantage from the default, loss caused to any person by the default, and the repetitive nature of the default. These factors guide assessment of compensation within the penalties, compensation and adjudication framework.