<h1>India Revises Guidelines for Compounding Offences Under Direct Tax Laws Effective June 2019: Eligibility, Fees, and Procedures Detailed.</h1> The Government of India issued revised guidelines for the compounding of offences under the Direct Tax Laws, effective from June 17, 2019. Compounding is discretionary and depends on factors like the conduct of the person and the nature of the offence. Offences are categorized into Category A and B, with specific sections listed under each. The guidelines outline eligibility conditions, non-compoundable offences, and procedures for compounding applications. Compounding charges include fees, prosecution expenses, and litigation costs, with detailed calculations for different offences. The guidelines apply to offences under other Direct Tax Laws as well.