https://www.taxtmi.com/acts?id=15878 Offences punishable with fine only may be compounded before or after prosecution by the Tribunal or, for lower fines, by the Regional Director or authorised officer on payment or credit of a specified sum not exceeding the maximum fine, with prior additional filing fees taken into account and excluding offences under investigation. Applications are forwarded by the Registrar; compounding before prosecution bars prosecution and compounding after prosecution requires court notice and discharges the offender. Authorities may order filing of overdue returns with payment of fees; non-compliance by officers attracts imprisonment or fine. en-us Fri, 23 Dec 2011 18:29:17 +0530 Fri, 23 Dec 2011 18:29:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=15878 Offences punishable with fine only may be compounded before or after prosecution by the Tribunal or, for lower fines, by the Regional Director or authorised officer on payment or credit of a specified sum not exceeding the maximum fine, with prior additional filing fees taken into account and excluding offences under investigation. Applications are forwarded by the Registrar; compounding before prosecution bars prosecution and compounding after prosecution requires court notice and discharges the offender. Authorities may order filing of overdue returns with payment of fees; non-compliance by officers attracts imprisonment or fine. Act-Rules Bills Fri, 23 Dec 2011 18:29:17 +0530 https://www.taxtmi.com/acts?id=15878