Write-off of irrecoverable income-tax arrears: delegated approvals require zonal committee recommendations and prior board consent for higher amounts. Administrative approval for write-off of irrecoverable income-tax arrears is allocated by monetary bands to specified authorities; Commissioners may write off amounts below a mid threshold with zonal committee recommendation, while write-off at or above the mid threshold requires prior central approval based on a proposal recommended by a three-member zonal committee. Interest charged under tax recovery provisions must be calculated and included in the arrears total when considering write-off. In charges with a Chief Commissioner, the Chief Commissioner may write off arrears within an enhanced mid-range band subject to zonal committee recommendation; otherwise existing Board instructions and procedures govern the process.