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<h1>CBDT Circular Allows TROs to Collect Cash for Tax Recovery u/r 5, Easing Small Payment Issues for Taxpayers.</h1> The circular issued by the Central Board of Direct Taxes (CBDT) on October 17, 1973, addresses the recovery of tax and collection of cash from individual defaulters. Tax Recovery Officers (TROs) and their Inspectors are authorized to collect cash for recovery costs under Rule 5 of the Second Schedule to the Income Tax Act, 1961. This decision aims to alleviate difficulties faced by taxpayers in depositing small amounts, often under Rs. 5, in the Treasury. The circular mandates adherence to procedures outlined in Instruction No. 315 for handling the collected cash and requires dissemination of these instructions to all relevant officers.