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        Case ID :
        Income Tax

        Clarification in respect of the competent authority to compound offences related to the TDS provisions

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        Compounding authority for TDS offences clarified: jurisdictional CCIT/DGIT authorised to compound offences under TDS provisions. The authority competent to compound all applications for compounding of technical offences is the CCIT/DGIT having jurisdiction over the case; in TDS-related cases, the competent authority is the CCIT under whose jurisdiction the CIT(TDS) functions.
                        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 authority for TDS offences clarified: jurisdictional CCIT/DGIT authorised to compound offences under TDS provisions.

                              The authority competent to compound all applications for compounding of technical offences is the CCIT/DGIT having jurisdiction over the case; in TDS-related cases, the competent authority is the CCIT under whose jurisdiction the CIT(TDS) functions.


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