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of <h1>Section 23N: Compounding Non-Imprisonable Offences in Securities Contracts Act, 1956 Possible Before or After Proceedings</h1> Section 23N of the Securities Contracts (Regulation) Act, 1956 allows for the compounding of certain offences that are not punishable by imprisonment only, or by imprisonment and fine. This compounding can occur either before or after legal proceedings have been initiated. The authority to compound such offences lies with a Securities Appellate Tribunal or the court where the proceedings are pending. This provision was introduced by an amendment in 2004.
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