Write-off of small tax arrears: non-live case entries meeting specified criteria to be removed administratively under instruction. Small, long outstanding income tax demand entries at or below the specified low value raised before the cut off year shall be written off without inquiry where they meet the non-live case criteria: no return or assessment action in the latest three years, no attachment of existing property, no instalment scheme, and not assigned to specified specialized circles or search and seizure or assessment assignments. Each removal must be recorded in the 'Amounts written off' part of the Irrecoverable Demand Register, listed in duplicate for the Tax Recovery Officer, and reflected in the annual remission statement.
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Provisions expressly mentioned in the judgment/order text.
Write-off of small tax arrears: non-live case entries meeting specified criteria to be removed administratively under instruction.
Small, long outstanding income tax demand entries at or below the specified low value raised before the cut off year shall be written off without inquiry where they meet the non-live case criteria: no return or assessment action in the latest three years, no attachment of existing property, no instalment scheme, and not assigned to specified specialized circles or search and seizure or assessment assignments. Each removal must be recorded in the "Amounts written off" part of the Irrecoverable Demand Register, listed in duplicate for the Tax Recovery Officer, and reflected in the annual remission statement.
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