Write-off of irrecoverable tax arrears prioritised; evacuee debts moved to ineffective registers and assessment variations must be explained.

Prioritise write-off of irrecoverable income tax arrears, especially evacuee debts to be moved to the ineffective portion of the D.C. Registers, and require that Proforma B submitted with Zonal Committee recommendations expressly state reasons for any significant variations between returned and assessed income.

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