Write-off of irrecoverable tax arrears: small outstanding demands to be identified for administrative write-off and annual reporting. Directs CIT(Recovery) and Tax Recovery Commissioners to identify cases with recovery certificates issued up to 31-3-79 and no recovery in the past five years, limited to demands of Rs.10,000 and below, and to process those cases for write-off through monthly meetings of the concerned IAC with ITOs and TROs. Field authorities may exercise write-off powers up to IAC level for amounts up to Rs.10,000 under existing procedures. Requires annual submission of a statement on arrears written off to the D.I.(RSP) by April 30 for consolidation and submission to the Board by June 30.
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 of irrecoverable tax arrears: small outstanding demands to be identified for administrative write-off and annual reporting.
Directs CIT(Recovery) and Tax Recovery Commissioners to identify cases with recovery certificates issued up to 31-3-79 and no recovery in the past five years, limited to demands of Rs.10,000 and below, and to process those cases for write-off through monthly meetings of the concerned IAC with ITOs and TROs. Field authorities may exercise write-off powers up to IAC level for amounts up to Rs.10,000 under existing procedures. Requires annual submission of a statement on arrears written off to the D.I.(RSP) by April 30 for consolidation and submission to the Board by June 30.
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