Compounding of tax offences: expanded delegation and reduced fees, easing settlement of direct tax violations. Procedural amendments consolidate compounding of technical offences with CCIT/DGIT, remove the first-offence distinction, and prohibit rejection of applications when guideline conditions are met; referral to the Ministry of Law for higher-value substantive offences is abolished. Compounding fees for specified offences are substantially reduced as detailed, and the amendments apply to future and pending cases except those already compounded, extending mutatis mutandis to other Direct Tax Laws.