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[Cites 0, Cited by 1] [Section 30] [Entire Act]

Union of India - Subsection

Section 30(2) in Expenditure-Tax Act, 1987

(2)The [Chief Commissioner or Commissioner] [Substituted by Act 26 of 1988, section 72, for 'Commissioner' (w.e.f. 1-4-1988).] may, either before or after the institution of proceedings, compound any offence punishable under section 25 or section 26 or section 27 or section 28.