Section 77A of ITA, 2000 : Section 77A: Compounding Of Offences

Bare Act

77A Compounding of offences - A court of competent jurisdiction may compound offences, other than offences for which the punishment for life or imprisonment for a term exceeding three years has been provided, under this Act:

Provided that the court shall not compound such offence where the accused is, by reason of his previous conviction, liable to either enhanced punishment or to a punishment of a different kind:

Provided further that the court shall not compound any offence where such offence affects the socio economic...

The content above is a free preview available without login.

Login now to access this section in the Kanoon Library and unlock full, well-structured, and expertly formatted content with KanoonGPT Search and easy navigation using previous/next section buttons.

Simplified Act

Simplified Explanation of Section 77A - Compounding of offences:

A judge with the right authority can decide to settle certain offences outside of a trial (this is known as 'compounding'), but this doesn't apply to very serious offences that could result in life imprisonment or jail time of more than three years.

However, if the person accused has been convicted before and that previous conviction means they coul...

Explanation using Example

Let's consider a hypothetical scenario where Mr. A is a software developer who has been accused of hacking into a company's database, which is a crime under the Information Technology Act. The maximum punishment for this offence is less than three years. As per Section 77A, the court, being the competent jurisdiction, has the authority to compound this offence, meaning they can settle the matter out of court if both parties agree.

Howe...