Compounding of offences: structured discretionary regime for direct tax offences with eligibility, exclusions, and fee schedule. Guidelines provide a discretionary compounding regime for Chapter XXII offences under the Income-tax Act, classifying offences into Category 'A' and 'B', setting eligibility conditions (prescribed application, payment of outstanding tax/interest/penalty, undertaking to pay compounding charges and to withdraw or modify appeals), listing exclusions (such as repeated prior compounding, earlier prosecutions, involvement in specified investigations or convictions), designating CCIT/DGIT as competent authority with enhanced committee review for high-value Category 'B' matters, prescribing procedural timelines for processing, payment and orders, and establishing a detailed compounding charge structure including fees, prosecution establishment expenses and litigation costs; the framework applies similarly to other direct tax laws.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compounding of offences: structured discretionary regime for direct tax offences with eligibility, exclusions, and fee schedule.
Guidelines provide a discretionary compounding regime for Chapter XXII offences under the Income-tax Act, classifying offences into Category 'A' and 'B', setting eligibility conditions (prescribed application, payment of outstanding tax/interest/penalty, undertaking to pay compounding charges and to withdraw or modify appeals), listing exclusions (such as repeated prior compounding, earlier prosecutions, involvement in specified investigations or convictions), designating CCIT/DGIT as competent authority with enhanced committee review for high-value Category 'B' matters, prescribing procedural timelines for processing, payment and orders, and establishing a detailed compounding charge structure including fees, prosecution establishment expenses and litigation costs; the framework applies similarly to other direct tax laws.
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