Annuity deposit arrears recovery: priority treatment with mandated verification procedures and expedited collection measures.

Commissioners must treat arrears of Annuity Deposits and appeals thereon as priority matters, take immediate steps to ensure adjustment, reduction and collection, and segregate amounts deemed irrecoverable while withholding write-off pending central clearance. Where payments lack counterfoils, assessees must file an amended Form No.5 with certified copies verified by the ITO (and IAC countersignature where prescribed), the ITO must record verification in the assessment file, and a separate register must record details of adjustments for revenue audit. Reporting is reinforced by adding a column to the Quarterly Statement to track arrears reduction.

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