Section 41 — Compounding of certain offences

Reviewed by CA Nikhil Gupta · Last reviewed 18 September 2026

Chapter VIIIOffences and penalties

What this section provides

Allows specified offences to be compounded under the statutory framework. Compounding amounts/process are driven by current Central Government notifications; S.O. 3025(E) of 1 July 2022 was amended in 2023 and again by S.O. 3287(E) on 22 June 2026. Compounding is not a substitute for correcting the underlying compliance failure and future controls.

Related on Finin2min

Foreign Contribution (Regulation) Act, 2010 — hub homeForeign Contribution (Regulation) Rules, 2011 — instrument guideFCRA statutory forms and portal workflow registerNGO compliance hubIndian Trusts Act, 1882 hubSocieties Registration Act, 1860 hub

Primary official sources

← Section 40 — Bar on prosecution of offences under the Act Section 42 — Power to call for information or document →

Finin2min summary — explanatory text. The official Act, Rules, Regulations and notifications control if there is any difference. Educational and research resource, not legal, regulatory, tax or investment advice; verify the instrument in force on the relevant date.