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    <title>Compounding of offences.</title>
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    <description>The Commissioner may compound any offence under the Act by accepting a prescribed compounding amount, payable to the Central or State Government, provided tax, interest and penalty are paid. Specified persons and offences are excluded from compounding, compounding does not affect proceedings under other laws, and compounding amounts must meet statutory minimum and maximum thresholds; payment of the compounding amount prevents further proceedings under the Act and abates existing criminal proceedings for the same offence.</description>
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      <description>The Commissioner may compound any offence under the Act by accepting a prescribed compounding amount, payable to the Central or State Government, provided tax, interest and penalty are paid. Specified persons and offences are excluded from compounding, compounding does not affect proceedings under other laws, and compounding amounts must meet statutory minimum and maximum thresholds; payment of the compounding amount prevents further proceedings under the Act and abates existing criminal proceedings for the same offence.</description>
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