FAQs on Compounding of Offences

Chapters / List

1. What is Compounding of Offence?

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2. Who is a competent authority?

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3. What are the Category A offences?

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4. What are the Category A offences?

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5. What are the Category B Offences?

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6. What are the Category B Offences?

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7. Which specified offences cannot be compounded?

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8. When can Category A Offences not be compounded?

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9. When can Category A Offences not be compounded?

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10. When can Category B Offences not be compounded?

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11. Whether compounding allowed for the offences for which the assessee has been convicted?

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12. Is compounding allowed if the application for such an offence was previously rejected?

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13. Is compounding allowed where the assessee has been found involved in anti-national or terrorist activity?

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14. Can offences under Section 276 be compounded if the outstanding amount in recovery is not deposited before filing the application?

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15. Which form shall be filed for an application for compounding?

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16. What is the time limit for filing of an application for compounding?

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17. Is there any relaxation available on the time limit for filing of application of compounding?

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18. What are the compounding fees specified for various defaults?

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19. What are the other charges which are required to be paid with the compounding fee?

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20. Is any interest levied if the time allowed for the deposit of compounding charges is extended beyond one month from the end of the month of intimation of compounding charges?

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21. Who will be the competent authority where jurisdiction on the applicant lies with more than one Commissioner?

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22. Who will be the competent authority where the applicant has more than one TAN and jurisdiction over these TANs lies with more than one Commissioner?

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