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    <title>Offence compounded u/s 279(2) on payment of certain composition fee.</title>
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    <description>The Board directs that no order compounding an offence under section 279(2) should be issued unless the assessee expressly agrees to the proposed composition fee and has made satisfactory arrangements for its payment, to avoid procedural complications from non payment.</description>
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      <title>Offence compounded u/s 279(2) on payment of certain composition fee.</title>
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      <description>The Board directs that no order compounding an offence under section 279(2) should be issued unless the assessee expressly agrees to the proposed composition fee and has made satisfactory arrangements for its payment, to avoid procedural complications from non payment.</description>
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