https://www.taxtmi.com/circulars?id=5164 Procedural amendments consolidate compounding of technical offences with CCIT/DGIT, remove the first-offence distinction, and prohibit rejection of applications when guideline conditions are met; referral to the Ministry of Law for higher-value substantive offences is abolished. Compounding fees for specified offences are substantially reduced as detailed, and the amendments apply to future and pending cases except those already compounded, extending mutatis mutandis to other Direct Tax Laws. en-us Tue, 29 Jul 2003 00:00:00 +0530 Wed, 06 Aug 2025 15:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5164 Procedural amendments consolidate compounding of technical offences with CCIT/DGIT, remove the first-offence distinction, and prohibit rejection of applications when guideline conditions are met; referral to the Ministry of Law for higher-value substantive offences is abolished. Compounding fees for specified offences are substantially reduced as detailed, and the amendments apply to future and pending cases except those already compounded, extending mutatis mutandis to other Direct Tax Laws. Circulars Income Tax Tue, 29 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5164