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[Cites 0, Cited by 141] [Section 279] [Entire Act]

Union of India - Subsection

Section 279(2) in The Income Tax Act, 1961

(2)Any offence under this Chapter may, either before or after the institution of proceedings, be compounded by the Chief Commissioner or a Director General.] [ Substituted by Act 41 of 1975, Section 70, for sub-Section (1-A) (w.e.f. 1.10.1975).]