https://www.taxtmi.com/circulars?id=10447 The power to effect compounding of offences under the Act has been reallocated by amendments so that only higher tax administration officials - specifically the Chief Commissioner or the Director General - may compound offences; Commissioners of Income-tax no longer have that power. All compounding requests must follow the Board's guidelines and this position should be communicated to subordinate Commissioners. en-us Sat, 01 Apr 1995 00:00:00 +0530 Tue, 14 Jun 2011 13:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=10447 The power to effect compounding of offences under the Act has been reallocated by amendments so that only higher tax administration officials - specifically the Chief Commissioner or the Director General - may compound offences; Commissioners of Income-tax no longer have that power. All compounding requests must follow the Board's guidelines and this position should be communicated to subordinate Commissioners. Circulars Income Tax Sat, 01 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/circulars?id=10447