Relaxation of time for compounding of offences - final extension allows eligible taxpayers to file compounding applications under existing conditions. Extension of the filing window allows a final opportunity for taxpayers to apply for compounding of offences before the competent authority (Pr. CCIT/CCIT/Pr. DGIT/DGIT); all other conditions and procedural prescriptions of the earlier relaxation circular remain unchanged and continue to govern eligibility, documentation and processing of applications.
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.
Relaxation of time for compounding of offences - final extension allows eligible taxpayers to file compounding applications under existing conditions.
Extension of the filing window allows a final opportunity for taxpayers to apply for compounding of offences before the competent authority (Pr. CCIT/CCIT/Pr. DGIT/DGIT); all other conditions and procedural prescriptions of the earlier relaxation circular remain unchanged and continue to govern eligibility, documentation and processing of applications.
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