Delegation of write-off powers for direct taxes aligned with income-tax procedure; higher-value cases require Board review. Delegation of write-off powers for irrecoverable demands relating to other Direct Taxes is authorised to Commissioners/controllers, to be exercised following the same procedure as for income-tax write-offs, but subject to a prescribed monetary ceiling; proposals exceeding that ceiling must be sent to the Board with the Zonal Committee's recommendations. Existing Board instructions on income-tax write-offs apply to Wealth-tax, Gift-tax, Expenditure-tax and Estate Duty within these limits.
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.
Delegation of write-off powers for direct taxes aligned with income-tax procedure; higher-value cases require Board review.
Delegation of write-off powers for irrecoverable demands relating to other Direct Taxes is authorised to Commissioners/controllers, to be exercised following the same procedure as for income-tax write-offs, but subject to a prescribed monetary ceiling; proposals exceeding that ceiling must be sent to the Board with the Zonal Committee's recommendations. Existing Board instructions on income-tax write-offs apply to Wealth-tax, Gift-tax, Expenditure-tax and Estate Duty within these limits.
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