Write-off procedure for tax arrears requires composite proposals and interest-inclusive totals before zonal committee review. Submission of a single composite proposal is required where an assessee has arrears under income-tax and other direct taxes, to be sent on the prescribed proforma with complete assessment records; every proposal must state the total arrears inclusive of interest chargeable for late payment calculated up to the end of the month preceding zonal committee consideration.
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 procedure for tax arrears requires composite proposals and interest-inclusive totals before zonal committee review.
Submission of a single composite proposal is required where an assessee has arrears under income-tax and other direct taxes, to be sent on the prescribed proforma with complete assessment records; every proposal must state the total arrears inclusive of interest chargeable for late payment calculated up to the end of the month preceding zonal committee consideration.
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