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<h1>Procedure for Writing Off Small Tax Arrears in Non-Live Cases Before March 1979, Amounts Rs. 200 or Less.</h1> The circular outlines the procedure for writing off small income tax arrears in non-live cases, specifically those outstanding for over five years as of March 31, 1979, and amounting to Rs. 200 or below. Non-live cases are defined as those without recent returns, assessments, property attachments, installment schemes, or special jurisdiction. The process includes removing entries from the Demand and Collection Register and recording them in the Irrecoverable Demand Register. The initiative is a one-time measure to be completed by March 31, 1980, with detailed record-keeping and communication between Income Tax Officers and Tax Recovery Officers.