Petitioner, a senior citizen, had been facing prosecution for over a decade for offences relating to assessment year 2002-03 and had paid tax, interest and penalty. His application for compounding under section 279(2) was rejected, but pursuant to orders passed by the High Court in writ proceedings, authorities were required only to determine the compounding fee. However, by communication dated 11-6-2025, petitioner was called upon to pay compounding charges by applying revised CBDT Compounding Guidelines dated 17-10-2024. Explanation to section 279(6) merely empowers the Board to issue instructions for proper composition of offences and does not permit application of revised Guidelines contrary to binding judicial directions Court held that the revised Compounding Guidelines dated 17-10-2024 apply only where a fresh application is filed in terms of paragraph 3.2 thereof. In the absence of any direction by the courts to file a fresh application under the 2024 Guidelines, compounding fee was required to be computed only in accordance with CBDT Guidelines dated 16-05-2008. Therefore, the demand was set aside, and the matter remanded for fresh calculation of compounding fee to be paid after adjusting the compounding fee already paid by the petitioner based on CBDT Guidelines dated 16-5-2008. (AY. 2002-03)