What are the compounding fees specified for various defaults?

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..... Nature of default Compounding fees ​ Fraudulent removal, concealment, transfer or delivery of property under Section 276 75% of the outstanding recovery amount sought to be thwarted ​ Failure to pay tax deducted or collected at source .....

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..... 100% of penalty sought to be evaded Wilful attempt to evade tax, interest and penalty under Section 276C2 ) 3% per month (or part of the month) of the amount of tax, interest and penalty sought to be evaded Note : The compounding fee shall not exceed the amount of tax, interest and penalty sought to be evaded. ​ .....

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..... f Rs. 1 lakh ​ Falsification of books of account or document 100% of the sum equal to the aggregate amount of false or omitted entry involved ​ Compounding fee from co-accused or abettor 10% of the 'compounding fee for the main offence' ​ .....

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