Income Tax Act 2023
Section 325 - Power to Compound Offences
(as updated till Finance Act 2024)
The Commissioner may, with prior approval of the Board, either before or after the institution of any proceedings or prosecution for an offence punishable under this Part, compound such offence.
Disclaimer: This is the authentic English text of the Income Tax Act 2023, as published under SRO No. 404-Law/2025 dated 08 October 2025. In the event of any inconsistency or conflict between the content on this website and the official Government publications or gazette notifications relating to laws, rules, regulations or SROs, the official Government publications and notifications shall prevail.