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Compounding of Prosecution

Compounding of Prosecution allows settlement of tax offences by paying prescribed fees and complying with conditions. It helps avoid litigation and resolves the matter without prolonged legal proceedings.

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Overview

Compounding of Prosecution

Various Offences committed by the person under the provisions of the law / Act which are liable to be prosecuted as per Act / guidelines specified by the Department, the said offence can be compounded at any stage of legal / Income tax proceedings by following a procedure prescribed under the Income tax Act, 1961 and by paying compounding charges as determined by the Competent Authority.

FAQ

Frequently Asked Questions

What is compounding of prosecution under the Income Tax Act?
Compounding of prosecution is a legal process through which a taxpayer can settle criminal prosecution proceedings by paying prescribed compounding charges, subject to approval by the Income Tax authorities.
Who can apply for compounding of prosecution?
Any taxpayer against whom prosecution proceedings have been initiated under the Income Tax Act may apply for compounding, provided they meet the eligibility conditions laid down in CBDT guidelines.
What are the compounding charges for income tax prosecution?
Compounding charges depend on the nature of the offence, relevant section involved (such as Sections 276C, 276CC, 277), amount of tax evaded, and the period of default, as per CBDT compounding guidelines.
Is compounding possible after a complaint is filed in court?
Yes, compounding can be allowed even after a prosecution complaint has been filed in court, subject to approval from the competent authority.
What documents are required for a compounding application?
Generally required documents include the compounding application, affidavit, undertaking, proof of tax and penalty payment, and a copy of the prosecution complaint.

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Online Notices Intimation under Section 143(1) Notice u/s 143(2) Notice u/s 144 Notice u/s 148/147 Notices Under Section 158B/158BC SCN - Proposed addition in assessment SCN - Valuation of asset etc u/s 142A SCN - books of account audited u/s 142(2A) Reply to Notice u/s 133(6) Reply to Summons u/s 131 Notice u/s 220 and 221(1) Penalty notice u/s 271(1)(c) / 271(1)(b) Penalty notice under any other sections Prosecution notice u/s 279 Compounding of Prosecution