Guidelines for compounding of offences.

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....orwarding letter of even number and date. During the operation of these guidelines certain ambiguities were noticed and, hence, clarifications were sought by the field officers. For instance, in some regions, CCs were calculating the compounding fee for offence u/s.276(c)(1) only on the tax sought to be evaded by the assessee while in others the compounding fee was calculated by aggregating the ta....