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of <h1>CBDT Clarifies Only Board, Chiefs, or Directors General Can Compound Offences Under Section 279(2) of Income Tax Act</h1> The Central Board of Direct Taxes issued instructions regarding the compounding of offences under Section 279(2) of the Income Tax Act. Since amendments effective from April 1, 1989, and further from October 1, 1991, only the Board, Chief Commissioners, or Directors General can compound offences, not Commissioners of Income Tax. All Chief Commissioners and Directors General are reminded to adhere to these guidelines and ensure that Commissioners under their jurisdiction are informed. The guidelines outlined in the Board's previous communication dated September 30, 1994, should also be followed in all compounding cases.
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