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    <title>Manner of compounding of offences by the authorised officer</title>
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    <description>Manner of compounding of offences by the authorised officer is provided for offences compoundable under the compounding provision. An accused person may apply electronically in Form XXVI before or after enquiry or institution of prosecution, and the notified officer issues a compounding notice in Form XXVII. The person notified must deposit the full compounding amount within fifteen days, after which a composition certificate is issued within ten days. If the amount is not paid, prosecution follows after the specified period, and any existing prosecution is intimated to the concerned court.</description>
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    <pubDate>Tue, 12 May 2026 11:48:53 +0530</pubDate>
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      <title>Manner of compounding of offences by the authorised officer</title>
      <link>https://www.taxtmi.com/acts?id=54409</link>
      <description>Manner of compounding of offences by the authorised officer is provided for offences compoundable under the compounding provision. An accused person may apply electronically in Form XXVI before or after enquiry or institution of prosecution, and the notified officer issues a compounding notice in Form XXVII. The person notified must deposit the full compounding amount within fifteen days, after which a composition certificate is issued within ten days. If the amount is not paid, prosecution follows after the specified period, and any existing prosecution is intimated to the concerned court.</description>
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      <pubDate>Tue, 12 May 2026 11:48:53 +0530</pubDate>
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