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<h1>Income Tax Dept Restructures: New Tax Recovery Commissioners Appointed, Replacing Additional Commissioners in Key Regions.</h1> The circular outlines the restructuring of roles within the Income Tax Department, specifically concerning the recovery functions previously managed by Additional Commissioners of Income-tax. Five new Tax Recovery Commissioner positions have been established in West Bengal, Delhi, Hyderabad, Nagpur, and Kerala, replacing the abolished Additional Commissioner posts. These Commissioners will oversee arrear reviews, demand stays, and refund withholdings under the Income-tax Act, 1961. They will also handle irrecoverable demand write-offs and appellate work, coordinating with State Governments to ensure a smooth transition. Additional Commissioners may also be designated as Tax Recovery Commissioners to assist in these duties.