F.No.28S/08/2014-IT(Inv.V)/ 147
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
C-Block, Dr. S.P. Mukherjee Civic Centre,
Minto Road, New Delhi -11 00~2 .
Dated: 14th June 2019
All Pr.CCsIT/CCsIT/Pr.DGsITIDGsIT
Madam/Sir,
Subject: Guidelines for Compounding of Offences under Direct Tax Laws, 2019
In the light of references received from the field formation from time to time, the existing Guidelines on Compounding of Offences under the Income-tax Act, 1961 (the Act) have been reviewed. In supersession of earlier Guidelines on this subject, including the Guidelines of the Board issued vide F.No.285/3512013 IT(Inv.V)1108 dated 23rd December 201 4, the following Guidelines are issued for compliance by all concerned.
2. These Guidelines shall come into effect from 17.06.2019 and shall be applicable to all applications for compounding received on or after the aforesaid date. The applications received before 17.06.201 9 shall continue to be dealt with in accordance with the Guidelines dated 23.1 2.2014
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