Statement of irrecoverable demand must be reported annually for consolidation and onward statistical reporting. All Commissioners must submit an annual statement of remission or abandonment of claim to revenue compiled from the register of Irrecoverable demand maintained by each ITO to the Director of Inspection (Research, Statistics & Publication) by 30 June following the financial year; the Director will consolidate the data and forward a consolidated statistical return to the Board by 31 July, and accuracy must be ensured for parliamentary submission and receipt audit.
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Provisions expressly mentioned in the judgment/order text.
Statement of irrecoverable demand must be reported annually for consolidation and onward statistical reporting.
All Commissioners must submit an annual statement of remission or abandonment of claim to revenue compiled from the register of Irrecoverable demand maintained by each ITO to the Director of Inspection (Research, Statistics & Publication) by 30 June following the financial year; the Director will consolidate the data and forward a consolidated statistical return to the Board by 31 July, and accuracy must be ensured for parliamentary submission and receipt audit.
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