Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure

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....herjee Civic Centre, Minto Road, New Delhi -110002. Dated: 09.09.2019 Subject: Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure-Reg. The Central Board of Direct Taxes (CBDT) has been issuing guidelines from time to time for compounding of offences under the Direct Tax Laws, prescribing the eligibility conditions. One of the conditions for filing of Comp....

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....n (3) of section 279 of the Act issues this Circular. 4.1  As a one-time measure, the condition that compounding application shall be filed within 12 months, is hereby relaxed, under the following conditions: i)  ^1[Such application shall be filed before the Competent Authority i.e. the Pr. CCIT/CCIT/Pr. DGIT/DGIT concerned, on or before 31.01.2020.] ii) &n....

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....on proceedings are pending before any court of law for more than 12 months, or b)   any compounding application for an offence filed previously was withdrawn by the applicant solely for the reason that such application was filed beyond 12 months, or c)   any compounding application for an offence had been rejected previously solely for technical reasons. 6.....