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of <h1>Tax Arrears in Bangladesh: No Write-Offs for Enemy Property Claims Over 25% of Arrears; Partial Write-Offs Possible.</h1> The circular addresses the writing off of tax arrears related to incomes earned in Bangladesh. It specifies that tax arrears should not be written off for assessees who have filed claims with the custodian of Enemy property in India or have received ex-gratia payments, unless the value of claims and assets is less than 25% of the tax arrears. In such cases, partial write-offs may be considered. The circular also advises efforts to reduce outstanding demands by granting relief based on certified documents, similar to practices with other countries. Officers are instructed to be informed of these guidelines.
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