Regular tax collection: intensify assessment completion and arrear recovery to boost year end tax receipts. The instruction prioritises intensified administrative action to raise and collect net direct tax receipts before year end, identifying negative growth in regular tax due to incomplete scrutiny assessments and inadequate recovery of arrear demand, and directs Commissioners to monitor, raise outstanding demands, complete pending assessments and actively recover current and arrear collectible demand as a departmental priority.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Regular tax collection: intensify assessment completion and arrear recovery to boost year end tax receipts.
The instruction prioritises intensified administrative action to raise and collect net direct tax receipts before year end, identifying negative growth in regular tax due to incomplete scrutiny assessments and inadequate recovery of arrear demand, and directs Commissioners to monitor, raise outstanding demands, complete pending assessments and actively recover current and arrear collectible demand as a departmental priority.
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