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of <h1>Tax Authorities Must Report Quarterly on Pending Demands After Income Tax Settlement Commission Orders Under Section 245D(4)</h1> The circular establishes a quarterly reporting requirement for tax demands pending after Income Tax Settlement Commission orders under Section 245D(4). Starting April 10, 2017, tax authorities must submit reports to Member (Investigation) by the 10th of each following quarter. The report must track pending cases at quarter start, new demands, collections made, and remaining pending cases. This monitoring system was implemented following a December 2016 review meeting to improve tax collection from ITSC-decided cases.
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