Clarification in respect of the competent authority to compound offences related to the TDS provisions - Income Tax - F.No.285/47/2013-IT(Inv.)/85

F.No.285/47/2013-IT(Inv.)/85 Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes E-2, Ground floor, ARA Centre, Jhandewalan Ext., New Delhi. Dated: 27.12.2013 To, All CCsIT (CCA)/ All CCsIT in-charge of TDS matters/ All DGsIT/ All CCsIT (Central) Sir/Madam, Sub:- Clarification in respect of the competent authority to compound offences related to the TDS provisions Kindly refer to the guidelines of the Board F.No.285/90/2008-IT(Inv.)/12 dated 16.05.2008 w.r.t. compounding of offences under the provisions of the Direct Tax Laws. Paragraph 7.1(a) of the said guidelines pertains to the authority competent to compound the applications tor compounding of technical offences including offences punishable u/s 276B 276BB. in its present form it says that CCIT/DGIT having jurisdiction over the case will be the authority competent to compound all application for compounding of technical offences. 2. Clarifications have been sought from the Board in respect of the competent authority to compound offences related to the TDS provisions. 3. The matter has been examined and it is clarified that as per the guidelines the authority competent to compound all applications for compounding of technical offences will be CCIT / DGIT having jurisdiction over the case. It flows from the above that in respect of TDS related cases, the CCIT under whose jurisdictional control the CIT(TDS) functions would be the competent authority, 4. This issues with the approval of Member (Inv), CBDT. Yours faithfully, (Amaresh Singh) Director (inv.V)