A
A legal process where an offender avoids criminal prosecution by paying a specified fine.
B
The automatic carrying forward of unutilised Input Tax Credit across successive financial years.
C
The mandatory doubling of GST rates for repeated failure to file monthly returns.
D
The consolidation of central and state indirect taxes into a single unified rate structure.
Correct answer: (a) A legal process where an offender avoids criminal prosecution by paying a specified fine.
Explanation
Option A is correct because compounding of offences refers to a settlement process allowing an offender to avoid criminal prosecution through the payment of a specified fine. Options B, C, and D describe unrelated tax procedures.
Same topic · past papers
UPSC has asked this before
These previous-year questions sit on the same topic. Open one to practise the earlier ask.
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2019 · Q69 · General Studies · 2 marks
In India, which of the following review the independent regulators in sectors like telecommunications, insurance, electricity, etc.? 1. Ad Hoc Committees set up by the Parliament 2. Parliamentary Department Related Standing Committees 3. Finance Commission 4. Financial Sector Legislative Reforms Commission 5. NITI Aayog Select the correct answer using the code given below -
2026 · Q18 · General Studies · 2 marks
Consider the following assertion: The genesis of political alliances based on community lay in the very nature of the Montague- Chelmsford Reforms, 1919. Which of the following statements support/supports the above assertion? 1. Reforms retained and extended the principle of separate electorates. 2. Separate electorates were supposed to counter Indian nationalism, which was growing stronger. 3. Deprived classes rallied around the favours inherent in separate electorates. Select the answer using the code given below: -
2026 · Q98 · General Studies · 2 marks
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