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 0] [Section 23] [Entire Act] Union of India - Subsection Section 23(3) in The Business Profits Act, 1947 (3)The Inspecting Assistant Commissioner of Income- tax may, either before or after the institution of proceedings compound any offence punishable under section 21 or section 22.
