Write-off of tax arrears: amended delegation sets committee composition and reporting requirements for writing off irrecoverable duties. Amendment revises constitution of Committees and delegates write-off powers: Chief Commissioner and Commissioner level committees, including TAR nominees, may abandon fines and penalties and write off irrecoverable Customs, Central Excise and Service Tax within prescribed monetary limits subject to reporting to the next higher authority or the Board; interest on any duty/tax written off is automatically written off; all exercises of write-off powers must be reported to the Accountant General in accordance with rule 19 of the General Financial Rules.