Scaling down of tax arrears: delegation to tax controllers with higher cases referred after zonal committee scrutiny and reporting.

The Board delegates authority for the scaling down of arrears under Wealth tax, Gift tax, Expenditure tax and Estate Duty to the respective Controllers on the same procedural basis as income tax; aggregate arrears exceeding the prescribed threshold must be referred to the Board after zonal committee scrutiny and recommendation. Existing income tax scaling down instructions apply to these taxes, and Controllers must review cases promptly and submit separate quarterly statistical reports for each tax by the twentieth of the month following the quarter.

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