Income Tax Offence Compounding Allowed with 100% of Evaded Tax Payment u/s 276C(1) of the Income Tax Act.

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....Compounding of offence u/s 276C(1) - for compounding of offence u/s 276C(1) of the Act, 1961 would be permissible on payment of 100% of the tax sought to be evaded and not 100% of the amount sought to be evaded by the assessee.....