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

..... o. 515, 5th Floor, C-Block, Dr. Shyama Prasad Mukherjee Civic Centre, Minto Road, New Delhi -110002. Dated: 09.09.2019 Subject: -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 fi .....

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..... one-time measure, the condition that compounding application shall be filed within 12 months, is hereby relaxed, under the following conditions: i) Such application shall be filed before the Competent Authority i.e. the Pr. CCIT/CCIT/Pr. DGIT/DGIT concerned, on or before 31.12.2019. ii) Relaxation shall not be available in respect of an offence which is generally/normally not compoundable, in vie .....

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