Writing off tax arrears for Bangladesh income limited where claims or ex-gratia payments exist; partial relief allowed.

Writing off tax arrears for income earned in Bangladesh where claims have been filed with the custodian of Enemy property or ex-gratia payments made should not be processed for write-off except where the total value of claims and other assets is less than 25% of the tax arrears, in which case partial write-off may be considered under existing instructions; officers should also seek to reduce demands by granting DIT relief on certified documents as done for other countries.

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