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of <h1>Tax Arrears from Former East Pakistan Written Off Under Conditions; No Double Tax Relief Allowed.</h1> The Board has decided to write off tax arrears related to income from the former East Pakistan, now Bangladesh, under specific conditions. These conditions include the assessee being untraceable or lacking assets in India, and not having filed any claims for compensation or ex-gratia payments with the Custodian of Enemy Property for India. No attempts should be made to reduce tax liability through double taxation relief in these cases. Officers are instructed to notify relevant parties and submit any proposals requiring Board approval promptly.
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