just for GAGS 05 January 2019
Assessee is eligible for compunding.
Assessee was liable to pay tax of 90000 on 31st march 2017 however she paid the tax but did not file her return. She paid the tax on 31st march 2018.
Now in this case if 2% is compounding rate it would for upto 2019 (the current date) or till the time she paid the tax i.e 31st march 2018.
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