In supersession of all earlier Guidelines including the last Guidelines of the issued vide F.No.285/08/2014TT (lnv.V)/147 dated 14th June, 2019, the CBDT Issued revised guidelines vide F.No. 285/08/2014-IT(lnv.V)/196 dated 16th September, 2022 which were made applicable with immediate effect.
source https://www.caclubindia.com/articles/detailed-analysis-of-guidelines-for-compounding-of-offences-under-it-act-1961-48166.asp
source https://www.caclubindia.com/articles/detailed-analysis-of-guidelines-for-compounding-of-offences-under-it-act-1961-48166.asp
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