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

Ans. Where a prosecution complaint has already been filed in a court of law, the application should be filed within 12 months from the end of the month in which the prosecution complaint was filed. However, the application for compounding can be filed even after the expiry of 12 months but within 24 months from the end of the month in which the prosecution complaint was filed. In such cases, compounding charges will be levied at the rate of 1.25 times of the normal compounding charges applicable to the offence.

The time limit of 24 months may be further extended to 36 months in deserving cases with the approval of the jurisdictional Principal CCIT. In such cases, compounding charges will be levied at the rate of 1.5 times of the normal compounding charges applicable to the offence.​