https://www.taxtmi.com/circulars?id=62371 One-time relaxation of the 12-month filing requirement for compounding applications allows late filings before the competent authority, excluding offences that are not compoundable. Applications filed by the earlier deadline are deemed timely. Eligible cases include prosecutions pending over twelve months, applications withdrawn solely for late filing, and applications rejected solely for technical reasons. Other compounding procedures and charges remain applicable while a specific guideline paragraph is not applied to these one-time filings. en-us Mon, 09 Sep 2019 00:00:00 +0530 Thu, 30 May 2024 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62371 One-time relaxation of the 12-month filing requirement for compounding applications allows late filings before the competent authority, excluding offences that are not compoundable. Applications filed by the earlier deadline are deemed timely. Eligible cases include prosecutions pending over twelve months, applications withdrawn solely for late filing, and applications rejected solely for technical reasons. Other compounding procedures and charges remain applicable while a specific guideline paragraph is not applied to these one-time filings. Circulars Income Tax Mon, 09 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62371