Compounding of offences under the provisions of the Direct Tax Laws - modification of para 10 of the existing guidelines issued vide CBDT letter F.No.285/90/2008-IT(lnv.)/12 dated 16.05.2008
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Compounding charges now include prosecution establishment expenses and separate litigation expenses equal to counsel fees incurred before compounding. Compounding charges must include prosecution establishment expenses charged at the prescribed percentage of the compounding fee subject to minimum and maximum limits, and separate litigation expenses equal to fees paid or payable by the Department to prosecution counsel up to the date of compounding; the charging mechanism applies even where multiple offences are compounded under a single order.
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Compounding charges now include prosecution establishment expenses and separate litigation expenses equal to counsel fees incurred before compounding.
Compounding charges must include prosecution establishment expenses charged at the prescribed percentage of the compounding fee subject to minimum and maximum limits, and separate litigation expenses equal to fees paid or payable by the Department to prosecution counsel up to the date of compounding; the charging mechanism applies even where multiple offences are compounded under a single order.
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