https://www.taxtmi.com/acts?id=54475 Compounding of offences under the Social Security (Central) Rules, 2026 begins with an electronically issued compounding notice in Form-XXIV for offences compoundable under section 138. The noticed person may apply electronically in Part III of Form-XXIV and deposit the full compounding amount within fifteen days. On receipt of the amount, the Compounding Officer must issue a composition certificate in Part IV within ten days. If the amount is not deposited in time, prosecution is to be instituted after one month from the last date of the specified period. Compounding after prosecution is governed by section 138(6). en-us Tue, 12 May 2026 15:38:00 +0530 Thu, 14 May 2026 11:58:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=54475 Compounding of offences under the Social Security (Central) Rules, 2026 begins with an electronically issued compounding notice in Form-XXIV for offences compoundable under section 138. The noticed person may apply electronically in Part III of Form-XXIV and deposit the full compounding amount within fifteen days. On receipt of the amount, the Compounding Officer must issue a composition certificate in Part IV within ten days. If the amount is not deposited in time, prosecution is to be instituted after one month from the last date of the specified period. Compounding after prosecution is governed by section 138(6). Act-Rules Labour laws Tue, 12 May 2026 15:38:00 +0530 https://www.taxtmi.com/acts?id=54475