Taxmanns Analysis Cbdts New Compounding Guidelines For Offences Every Thing You Need To Know
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Taxmann's Analysis | CBDT's New Compounding Guidelines for Offences – Every-thing You Need to Know
Author | : Taxmann |
Publisher | : Taxmann Publications Private Limited |
Total Pages | : 24 |
Release | : 2024-10-23 |
Genre | : Law |
ISBN | : |
Download Taxmann's Analysis | CBDT's New Compounding Guidelines for Offences – Every-thing You Need to Know Book in PDF, Epub and Kindle
The Central Board of Direct Taxes (CBDT) has introduced updated guidelines for compounding offences under the Income-tax Act, 1961, following the Finance Minis-ter's budget proposal to streamline the process. These new guidelines replace all previously issued guidelines on the compounding of offences. This article presents an overview of the key updates in an FAQ format. The key changes include: ‣ Removal of Offence Categorization and Limits on the Number of Applications ‣ Provision for Fresh Applications after Defect Rectification ‣ Inclusion of Offences under Sections 275A and 276B for Compounding ‣ In cases involving Companies and HUFs, both the Main and Co-Accused can com-pound offences by paying the applicable charges
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