https://www.taxtmi.com/acts?id=55948 Section 63 authorises the Controller, a specially authorised officer, or the adjudicating officer to compound a contravention before or after adjudication begins. Compounding is subject to conditions fixed by the competent officer, and the sum imposed cannot exceed the maximum penalty otherwise imposable. Repeat or similar contraventions within three years are ineligible for compounding, while compounding prevents further proceedings concerning the resolved contravention. en-us Thu, 24 Sep 2026 13:37:08 +0530 Thu, 24 Sep 2026 17:03:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=55948 Section 63 authorises the Controller, a specially authorised officer, or the adjudicating officer to compound a contravention before or after adjudication begins. Compounding is subject to conditions fixed by the competent officer, and the sum imposed cannot exceed the maximum penalty otherwise imposable. Repeat or similar contraventions within three years are ineligible for compounding, while compounding prevents further proceedings concerning the resolved contravention. Act-Rules Indian Laws Thu, 24 Sep 2026 13:37:08 +0530 https://www.taxtmi.com/acts?id=55948