Arrear Clearance Fortnights promote review and liquidation of outstanding income tax arrears and mandate reporting of results. Arrear Clearance Fortnights are to be observed in specified periods with Commissioners of Income tax selecting convenient fortnights; during these periods arrear demands outstanding for reasons such as advance tax adjustment, payment verification, appeal effects and rectification should be reviewed and liquidated where possible. Taxpayers and professional representatives should be encouraged to present long pending adjustment and appeal matters, wide local publicity is required, and results must be reported to the Board on the prescribed proforma within the stipulated deadlines.
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Provisions expressly mentioned in the judgment/order text.
Arrear Clearance Fortnights promote review and liquidation of outstanding income tax arrears and mandate reporting of results.
Arrear Clearance Fortnights are to be observed in specified periods with Commissioners of Income tax selecting convenient fortnights; during these periods arrear demands outstanding for reasons such as advance tax adjustment, payment verification, appeal effects and rectification should be reviewed and liquidated where possible. Taxpayers and professional representatives should be encouraged to present long pending adjustment and appeal matters, wide local publicity is required, and results must be reported to the Board on the prescribed proforma within the stipulated deadlines.
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