Compounding of offences.

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..... past also one or two such 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 w .....

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