[The Commissioner shall determine the compounding amount under sub-rule (3) as per the Table below:-

TABLE

Offence	Compounding amount if offence is punishable under clause (i) of sub- section (1) of section 132	Compounding amount if offence is punishable under clause (ii) of sub- section (1) of section 132
(2)	(3)	(4)
1. Offence specified in clause (a) of sub-section (1) of section 132 of the Act	Up to seventy-five per cent of the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken, subject to minimum of fifty per cent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken.	Up to sixty per cent of the amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken, subject to minimum of forty per cent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken.
2. Offence specified in clause (c) of sub-section (1) of section 132 of the Act
3. Offence specified in clause (d) of sub-section (1) of section 132 of the Act
4. Offence specified in clause (e) of sub-section (1) of section 132 of the Act
5. Offence specified in clause (f) of sub-section (1) of section 132 of the Act	Amount equivalent to twenty-five per cent of tax evaded.	Amount equivalent to twenty-five per cent of tax evaded.
6. Offence specified in clause (h) of sub-section (1) of section 132 of the Act
7. Offence specified in clause (i) of sub-section (1) of section 132 of the Act
8. Attempt to commit the offences or abets the commission of offences mentioned in clause (a), (c) to (f) and clauses (h) and (i) of sub-section (1) of section 132 of the Act	Amount equivalent to twenty-five per cent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken.	Amount equivalent to twenty-five per cent of such amount of tax evaded or the amount of input tax credit wrongly availed or utilised or the amount of refund wrongly taken.

Provided that where the offence committed by the person falls under more than one category specified in the Table above, the compounding amount, in such case, shall be the amount determined for the offence for which higher compounding amount has been prescribed.] ¹