When can Category B Offences not be compounded?

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..... (a) Offences which are committed prior to earlier of the following: Date of issue of any letter or notice in relation to the prosecution; Intimation relating to filing of prosecution .....

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..... e entity. The first offence is to be determined separately for each of the Category B offences.​ - Manuals - Ready reckoner - Law and practice - Reference Guide - Quick Commentary Tax Manag .....

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