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<h1>Category B tax offences can't be compounded unless it's a 'first offence' as defined by specific criteria.</h1> Category B offences in income tax cannot be compounded if they do not qualify as a 'first offence.' A 'first offence' is defined as one committed before the issuance of a prosecution-related letter or notice, the receipt of an intimation about a prosecution complaint, or the initiation of prosecution. Additionally, offences not detected by the department but voluntarily disclosed by the assessee when applying for compounding are also considered. The determination of a first offence is specific to each Category B offence and must involve the same person or entity.
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