Compounding of offences

Tax200033 sections

Statutory text

(1) Subject to such conditions as may be prescribed, the prescribed authority may, either before or after the commencement of proceedings for imposition of penalty under this Act, against a person may compound the offence with the prior written approval of the Deputy Commissioner and such composition amount shall be fifty percent of the maximum penalty provided under the Act.
(2) On composition of offence under sub-section (1), no further proceedings shall be taken against the person in respect of the same offence.

Study data processing for this section.

PDF: pending for this language.