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Income Tax - Highlights / Catch Notes

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Compounding of offences u/s 279 - liberalisation of policy of ...

Case Laws     Income Tax

November 6, 2022

Compounding of offences u/s 279 - liberalisation of policy of the CBDT- applications for compounding of non-technical offences - imprisonment for less than 2 years was previously non-compoundable - direction issued to compound the offence on payment of suitable compounding fee - HC

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