F.No.285/0812014-IT(Inv. V) I'?:; SO
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Direct Taxes)
Room No. 515, 5th Floor, C-Block,
Dr. Shyama Prasad Mukherjee Civic Centre,
Minto Road, New Delhi -110002.
Dated: 09.09.2019
Subject: Relaxation of time-Compounding of Offences under Direct Tax Laws-One-time measure-Reg.
The Central Board of Direct Taxes (CBDT) has been issuing guidelines from time to time for compounding of offences under the Direct Tax Laws, prescribing the eligibility conditions. One of the cond itions fo r filing of Compounding application is that, it should be filed with in 12 months from filing of complaint in the court.
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Circular No : 25/2019Published in Income Tax
Source : https://www.incometaxindia.gov.in/communications/circular/circular_25_2019.pdf