https://www.taxtmi.com/circulars?id=9861 Reports on compounding petitions must address the assessee's submissions, confirm whether guideline conditions are satisfied, and state whether it is a first offence, whether the case involves a large industrial house, prospects of successful prosecution with reasons, and whether the assessee is cooperative. Reports must explain any claimed hardship, be signed by the Chief Commissioner, reach the Board within one month, and explicitly state the assessee's willingness to pay the full composition fee; recommendations to reduce the fee where no guideline permits are impermissible. en-us Wed, 08 Aug 1990 00:00:00 +0530 Thu, 09 Jun 2011 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9861 Reports on compounding petitions must address the assessee's submissions, confirm whether guideline conditions are satisfied, and state whether it is a first offence, whether the case involves a large industrial house, prospects of successful prosecution with reasons, and whether the assessee is cooperative. Reports must explain any claimed hardship, be signed by the Chief Commissioner, reach the Board within one month, and explicitly state the assessee's willingness to pay the full composition fee; recommendations to reduce the fee where no guideline permits are impermissible. Circulars Income Tax Wed, 08 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9861