https://www.taxtmi.com/circulars?id=68299 Administrative guidelines regulate compounding of offences under direct tax laws by classifying offences as technical or non-technical, requiring a written request, prior payment of tax, interest and penalties, and an undertaking to pay prescribed compounding charges and prosecution establishment expenses. Certain categories-including repeat non-technical offences (other than the first offence), major frauds, cases linked to anti national activity or central agency investigations, systematic large-scale concealment, pending plea-bargaining, and convictions-are ordinarily not compoundable. Competent authorities, procedural timelines and specified compounding fee scales and expense rules are set out, with application to pending matters and other direct tax statutes. en-us Fri, 16 May 2008 00:00:00 +0530 Thu, 07 Aug 2025 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=68299 Administrative guidelines regulate compounding of offences under direct tax laws by classifying offences as technical or non-technical, requiring a written request, prior payment of tax, interest and penalties, and an undertaking to pay prescribed compounding charges and prosecution establishment expenses. Certain categories-including repeat non-technical offences (other than the first offence), major frauds, cases linked to anti national activity or central agency investigations, systematic large-scale concealment, pending plea-bargaining, and convictions-are ordinarily not compoundable. Competent authorities, procedural timelines and specified compounding fee scales and expense rules are set out, with application to pending matters and other direct tax statutes. Circulars Income Tax Fri, 16 May 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=68299