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of <h1>CBDT clarifies compounding authority for TDS offences under Sections 276B and 276BB; CCIT or DGIT to oversee cases.</h1> The circular from the Central Board of Direct Taxes clarifies the competent authority for compounding offences related to TDS provisions. According to the guidelines, the Chief Commissioner of Income Tax (CCIT) or Director General of Income Tax (DGIT) with jurisdiction over a case is the authority to compound technical offences, including those under sections 276B and 276BB. Specifically, for TDS-related cases, the CCIT under whose jurisdiction the Commissioner of Income Tax (TDS) operates will be the competent authority for compounding applications. This directive is issued with the approval of the Member (Investigation) of the CBDT.
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