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Application for compounding of offence filed by 31-12-2019 shall be deemed to have been filed in time: CBDT

September 12, 2019
A taxpayer seeking compounding of offence is required to file application within 12 months from the end of the month in which prosecution complaint has been filed in the court of law. As a onetime measure, the CBDT has clarified that application filed before the competent authority on or before 31-12-2019 shall be deemed to be filed in time.
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