Section 325 - Power to Compound Offences
The Commissioner may, with the prior approval of the Board, before or after the institution of any proceeding or suit, commit a compromise before or after the commencement of prosecution proceedings for an offense punishable under this Part.
Note: This is unofficial English translation. In the event of a conflict between the information on this website and the original Government publications or notifications of laws, rules, regulations, and SROs, the Government publications or notifications shall prevail. Moreover, as per Section 345(2) of the Income Tax Act 2023, if there is a conflict between the English and Bengali text, the Bengali text shall prevail.