https://www.taxtmi.com/acts?id=52707 Compounding allows first-time offences punishable with only a fine or with imprisonment up to one year plus fine to be settled by authorised officers on payment of specified portions of the maximum fine (half for fine-only offences; three-fourths where imprisonment up to one year is also provided). Applications may be made before or after prosecution; compounding before prosecution bars prosecution, while compounding after prosecution requires written notice to the court and leads to discharge. Repeat offences within the prescribed temporal bar are not eligible, and non-compliance with a compounding order incurs an additional twenty per cent of the maximum fine. en-us Tue, 13 Jan 2026 14:40:11 +0530 Tue, 20 Jan 2026 16:11:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=52707 Compounding allows first-time offences punishable with only a fine or with imprisonment up to one year plus fine to be settled by authorised officers on payment of specified portions of the maximum fine (half for fine-only offences; three-fourths where imprisonment up to one year is also provided). Applications may be made before or after prosecution; compounding before prosecution bars prosecution, while compounding after prosecution requires written notice to the court and leads to discharge. Repeat offences within the prescribed temporal bar are not eligible, and non-compliance with a compounding order incurs an additional twenty per cent of the maximum fine. Act-Rules Labour laws Tue, 13 Jan 2026 14:40:11 +0530 https://www.taxtmi.com/acts?id=52707