Compounding authority for tax offences: the Commissioner where the compounding application is filed is competent. Where more than one Commissioner has jurisdiction over an assessee for Income Tax compounding offences, the competent authority is the Commissioner in ... Summary
Compounding authority for tax offences: the Commissioner where the compounding application is filed is competent.
Where more than one Commissioner has jurisdiction over an assessee for Income Tax compounding offences, the competent authority is the Commissioner in whose jurisdiction the compounding application is filed.
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