Compounding of offences: eligibility criteria narrowed and compounding capped at the tax involved under amended provisions. Amendment to section 138 restructures the first proviso to sub-section (1) to limit compounding eligibility to persons allowed to compound once for specified offences and to include persons accused under clause (b) of sub-section (1) of section 132, while omitting certain proviso clauses. Sub-section (2) is amended to set compounding at a proportion of the tax involved and to cap the maximum compounding amount at the full tax involved.