Indian Kanoon - Search engine for Indian Law

court, also be liable to fine. Explanation.--For the purposes of this section, a wilful attempt to evade any tax, penalty or interest chargeable ... offence under section 275A , section 275B , section 276 , section 276A , section 276B , section 276BB , section 276C , section 276CC , section 276D , section 277 , section 277A

offences;  Offences under Sections 275A , 275B , 276 , 276A , 276AA , 276AB , 276C(1) , 276C(2) , 276CC , 276CCC , 276D , 277 , 277A , and 278 were categorized as category ... compounding application;  A repeat category 'A' offence under the same Section, is one where, compounding is sought for three times or more