Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure

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..... 2. Dated: 09.09.2019 Subject: Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure-Reg. The Central Board of Direct Taxes (CBDT) has been issuing guidelines from time to time for compounding of offences under the Direct Tax Laws, prescribing the eligibility conditions. One of the conditions for filing of Compounding application is that, it should be filed within 12 mon .....

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..... , the condition that compounding application shall be filed within 12 months, is hereby relaxed, under the following conditions: i) 1 [ Such application shall be filed before the Competent Authority i.e. the Pr. CCIT/CCIT/Pr. DGIT/DGIT concerned, on or before 31.01.2020.] ii) Relaxation shall not be available in respect of an offence which is generally/normally not compoundable, in view of Para 8. .....

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..... n that such application was filed beyond 12 months, or c) any compounding application for an offence had been rejected previously solely for technical reasons. 6. Hind version shall follow. (Mamta Bansal) Director to the Government of India **************** NOTES:- 1. Substituted vide Circular No. 1/2020 dated 03-01-2020 before it was read as, Such application shall be filed before the Competent A .....

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