Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [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).]