Offence compounded u/s 279(2) on payment of certain composition fee.

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.... 1288/CBDT Dated : October 13, 1979 Section(s) Referred: 279(2) Statute: Income - Tax Act, 1961 Attention is invited to the provisions of section 279(2) of the Income-tax Act, 1961 whereun....

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....tion fee determined in the order under section 279(2), avoidable complications arose. 2. The matter has been considered by the Board. In order to avoid similar complication in future the Commission....