Guidelines for compounding of offences.

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Full Text of the Document

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....nv) dated 30/9/1994 and were circulated under a separate forwarding 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 other....