Write-off of tax arrears where taxpayer untraceable or no Indian assets allows full write-off without double taxation relief. Write-off of tax arrears for income from the erstwhile East Pakistan may be effected following the prescribed procedure for irrecoverable demands where: the assessee is untraceable or, if traceable, has no assets in India; and the assessee has not notified loss or filed any claim with the Custodian of Enemy Property for compensation or ex-gratia for properties taken over by the Government of East Pakistan. In such cases no abatement by double taxation relief is necessary and the entire outstanding tax may be written off, with proposals requiring Board approval to be sent promptly.
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.
Write-off of tax arrears where taxpayer untraceable or no Indian assets allows full write-off without double taxation relief.
Write-off of tax arrears for income from the erstwhile East Pakistan may be effected following the prescribed procedure for irrecoverable demands where: the assessee is untraceable or, if traceable, has no assets in India; and the assessee has not notified loss or filed any claim with the Custodian of Enemy Property for compensation or ex-gratia for properties taken over by the Government of East Pakistan. In such cases no abatement by double taxation relief is necessary and the entire outstanding tax may be written off, with proposals requiring Board approval to be sent promptly.
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