14 provides that the Telecom Disputes Settlement and Appellate Tribunal established under section 14 of the Telecom Regulatory Authority of India Act, 1997 as the Appellate Tribunal under the Act for hearing of appeals against the order of the Adjudicating Officer. The proposed new section 33D lays down the procedures and powers of the Appellate Tribunal. The proposed new section 33E provides for appeal to the Supreme Court against the orders of the Appellate Tribunal. The proposed new section 33F provides for cases where civil court shall not have jurisdiction. Clause 14.—This clause seeks to amend section 38 of the Aadhaar Act relating to penalty for unauthorised access to the Central Identities Data Repository so as to enhance the punishment from three years to ten years. Clause 15.—This clause seeks to amend section 39 of the Aadhaar Act relating to penalty for tampering with data in Central Identities Data Repository so as to enhance the punishment from three years to ten years. Clause 16.—This clause seeks to substitute section 40 of the Aadhaar Act relating to penalty for unauthorised use by requesting entity so as to provide for penalty for unauthorised use by requesting entity and offline verification-seeking entity. Clause 17.—This clause seeks to amend section 42 of the Aadhaar Act relating to general penalty so as to enhance the punishment from one year to three years. Clause 18.—This clause seeks to amend section 47 of the Aadhaar Act relating to cognizance of offences so as to insert a new proviso therein to provide that the Aadhaar number holder or an individual may also file a complaint and initiate proceedings in respect of any offence punishable under section 34, 35, 36, 37, 40 or 41 of the principal Act. Clause 19.—This clause seeks to insert a new section 50A in the Aadhaar Act relating to exemption from tax on income so as to exempt the Authority from tax on income, profits or gains. Clause 20.—This clause seeks to amend section 51 of the Aadhaar Act relating to delegation so as to substitute the words "Member, officer" with "Member or officer". Clause 21.—This clause seeks to amend section 53 of the Aadhaar Act relating to power of Central Government to make rules so as to inserts new clauses in sub-section (2) providing for rules on certain matters proposed under the Bill. Clause 22.—This clause seeks to amend section 54 of the Aadhaar Act relating to power of the Authority to make regulations so as to insert new clauses in sub-section (2) providing for regulations on certain matters proposed under the Bill. Clause 23.—This clause seeks to omit section 57 of the Aadhaar Act relating to Act not to prevent use of Aadhaar number for other purposes under law. Clause 24.—This clause seeks to amend section 4 of the Indian Telegraph Act, 1885 relating to exclusive privilege in respect of telegraphs, and power to grant licenses so as to insert therein new sub-sections (3), (4), (5), (6) and (7) to provide for the use of Aadhaar authentication and offline verification on voluntary basis besides other modes for identification, of persons who receive services from a licensee. Clause 25.—This clause seeks to insert a new section 11A under Chapter 4 relating to obligations of banking companies, financial institutions and intermediaries to the Prevention of Money-laundering Act, 2002 (the PML Act) so as to provide for the use of Aadhaar authentication and offline verification on voluntary basis besides other modes for verification of identity of a client or beneficial owner by a reporting entity. Clause 26.—This clause seeks to amend section 12 of the PML Act relating to reporting entity to maintain records so as to omit clauses (c) and (d) of sub-section (1) thereof. Clause 27.—This clause seeks to amend section 73 of the PML Act relating to power to make rules so as to omit clauses (j) and (jj) of sub-section (2) thereof.