Compounding of offences allows immunity from prosecution upon payment of tax, interest and penalty when approved by the Commissioner. Compounding permits an accused person to obtain immunity from prosecution upon payment of the tax, interest and penalty involved, subject to Commissioner approval. Certain persons and offences are ineligible for compounding, including those previously compounded for specified offences, those accused of particular prohibited categories, and those already convicted. The Commissioner determines the compounding amount within prescribed bounds and, after receiving an application and officer report, may grant compounding and abate criminal proceedings or reject the application within the prescribed timeline using prescribed forms.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compounding of offences allows immunity from prosecution upon payment of tax, interest and penalty when approved by the Commissioner.
Compounding permits an accused person to obtain immunity from prosecution upon payment of the tax, interest and penalty involved, subject to Commissioner approval. Certain persons and offences are ineligible for compounding, including those previously compounded for specified offences, those accused of particular prohibited categories, and those already convicted. The Commissioner determines the compounding amount within prescribed bounds and, after receiving an application and officer report, may grant compounding and abate criminal proceedings or reject the application within the prescribed timeline using prescribed forms.
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