Compounding Offence u/s 276B Can Prevent Prosecution for TDS Default Before Proceedings Start.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Prosecution proceedings under section 276B - TDS default - If the offence is compounded before institution of the proceedings there would be no question thereafter of instituting proceedings for a failure referred to in section 276B of the Act. - HC....