Compounding of Category B offences is generally barred except for a first offence, limiting settlement options. Category B offences under the Income Tax compounding framework are not generally eligible for compounding except where the conduct constitutes a first ... Summary
Compounding of Category B offences is generally barred except for a first offence, limiting settlement options.
Category B offences under the Income Tax compounding framework are not generally eligible for compounding except where the conduct constitutes a first offence, restricting settlement to initial instances and limiting out of court resolution for repeat breaches.
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