Ad-hoc write-off procedure expands low-value tax arrears write-off, imposing certification and record-unavailability conditions. The ad-hoc procedure permits write-off of tax demands within delegated powers up to the revised monetary limit where assessment records and the assessee's address have been untraceable for the prescribed preceding period. The ITO must certify non-traceability and the IAC must certify inability to fix responsibility for loss of records. Demands must have remained outstanding with no recovery during the period, TRO certification is required for sums above the lower sub-threshold, and quarterly statements must be sent to the Director of Inspection (Research & Statistics).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
The ad-hoc procedure permits write-off of tax demands within delegated powers up to the revised monetary limit where assessment records and the assessee's address have been untraceable for the prescribed preceding period. The ITO must certify non-traceability and the IAC must certify inability to fix responsibility for loss of records. Demands must have remained outstanding with no recovery during the period, TRO certification is required for sums above the lower sub-threshold, and quarterly statements must be sent to the Director of Inspection (Research & Statistics).
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