Second Adsense Account on a New PC?

Punit asks:
If we get banned from 1 PC then is it possible that we cant make new acct for AdSense from that PC because the IP address is traced if so what to do to change the IP address of PC so that they get different IP address?

Answer:
Once banned, you are not supposed to make a new account and a ban would hold good for a life time. So it’s always advised not to go against the ToS. It’s like killing the goose that lays golden eggs. As a publisher, you need to think long term and avoid violations for short term benefits.

You can go through the following answers to get more insight into this:

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