Compounding of offences.

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.... instances have come to the notice of the Board. 2. Section 279(2) which provides for compounding of offences punishable under the I.T. Act was amended w.e.f. 1-4-89. The amended provisions provided that only the Board, CCIT or the DGIT could compound an offence. The sub-section (2) of Section 279 was further amended by Finance (No. 2) Act 1991. The amended provisions which are in operation w.e.f....