https://www.taxtmi.com/manuals?id=3416 Offences under Direct Tax laws cannot be compounded if the assessee was previously convicted and sentenced to imprisonment for two years or more, with or without fine. Similarly, compounding is barred where the person has a prior conviction under any other law carrying prescribed imprisonment of two years or more (with or without fine) that is directly related to the offence sought to be compounded. en-us Thu, 07 Dec 2023 14:06:00 +0530 Thu, 07 Dec 2023 14:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=3416 Offences under Direct Tax laws cannot be compounded if the assessee was previously convicted and sentenced to imprisonment for two years or more, with or without fine. Similarly, compounding is barred where the person has a prior conviction under any other law carrying prescribed imprisonment of two years or more (with or without fine) that is directly related to the offence sought to be compounded. Manuals Income Tax Thu, 07 Dec 2023 14:06:00 +0530 https://www.taxtmi.com/manuals?id=3416