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of <h1>Category A Income Tax Offences: Compounding Limited to Three Requests, Exceptions Require Principal CCIT Approval</h1> Category A Offences under Income Tax cannot be compounded if a request has been made more than three times. However, in exceptional situations, further compounding may be allowed with approval from the Principal Chief Commissioner of Income Tax (CCIT) of the relevant region. If an assessee submits multiple applications for one or more assessment years simultaneously, these are considered a single occasion.
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