Write-off authority limits for irrecoverable annuity deposits aligned with income-tax arrears procedure; aggregate outstanding triggers review.

Irrecoverable arrears of annuity deposits are to be written off under the same write-off and scaling-down procedure as income-tax arrears, with delegated authority limits applied according to the aggregate outstanding amount of annuity deposit and income-tax from a taxpayer; officials must review and write off irrecoverable annuity arrears, and previously separated cases need not be re-referred unless the combined outstanding exceeds the threshold for higher approval.

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