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of <h1>CBDT Instruction No. 259: Additional Commissioners Manage Tax Arrears Up to Rs.5 Lakhs; CBDT Oversees Above Rs.25 Lakhs.</h1> Instruction No. 259 issued by the Central Board of Direct Taxes (CBDT) on November 20, 1970, clarifies the responsibilities of Additional Commissioners of Income-tax (Recovery) concerning tax arrears and demands. The Additional Commissioners are tasked with managing tax arrears between Rs.1 lakh and Rs.5 lakhs, while the Director of Inspection handles arrears between Rs.5 lakhs and Rs.25 lakhs. The CBDT oversees arrears above Rs.25 lakhs. The responsibility for reviewing, staying, and collecting all demands, including certificated demands, lies with the Additional Commissioners from inception. These instructions also apply to the Additional Commissioner in Jaipur.
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