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Income Tax - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Determination of compounding fee u/s 279 - When the CBDT ...

Income Tax

September 22, 2018

Determination of compounding fee u/s 279 - When the CBDT circular refers to the amount sought to be evaded, it must be seen and understood in light of the provisions contained in section 276C(1) and in turn must be seen as amount sought to be evaded. 100% of tax sought to be evaded would be the basic compounding fees.

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