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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CBDT Mandates Publication of Unrecoverable Tax Dues Lists; Compliance Required by Instruction No. 253 for Timely Reporting.</h1> The circular from the Central Board of Direct Taxes (CBDT) dated December 24, 1971, cancels previous instructions and mandates the publication of lists of tax dues that cannot be realized from the known assets of taxpayers, as per Instruction No. 253. The note accompanying the publication clarifies that the tax is not considered irrecoverable by law, nor is the taxpayer discharged from liability. Lists for the fiscal year 1970-71 must be published by March 31, 1972, and subsequent lists by July 31 following each financial year. Commissioners must ensure timely publication and report to the designated authority.
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