https://www.taxtmi.com/circulars?id=10048 The Board directs a lenient administrative policy for technical offences under the Income-tax Act-procedural defaults such as delayed TDS payment, failure to file returns, and failure to produce documents-favoring compounding of an initial offence to achieve educative and reformative aims, while reserving prosecution for repeat offences; Commissioners must forward specified particulars when recommending compounding to enable considered approval. en-us Tue, 03 Jul 1973 00:00:00 +0530 Mon, 13 Jun 2011 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10048 The Board directs a lenient administrative policy for technical offences under the Income-tax Act-procedural defaults such as delayed TDS payment, failure to file returns, and failure to produce documents-favoring compounding of an initial offence to achieve educative and reformative aims, while reserving prosecution for repeat offences; Commissioners must forward specified particulars when recommending compounding to enable considered approval. Circulars Income Tax Tue, 03 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10048