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of <h1>Delegation of Authority for Writing Off Tax Arrears: Minister, Board, and Commissioners' Roles Explained.</h1> The circular outlines the delegation of authority for writing off irrecoverable income tax arrears. Different levels of tax arrears require approval from various authorities: the Commissioner of Income-tax for arrears between Rs. 1 lakh and Rs. 10 lakhs, individual Board members for Rs. 10 to 25 lakhs, and the full Board for Rs. 25 to 50 lakhs. Arrears exceeding Rs. 50 lakhs need the Minister's approval. The inclusion of interest under section 220(2) is mandatory in calculating arrears. Chief Commissioners can write off arrears between Rs. 10 and 15 lakhs with Zonal Committee recommendations. Existing instructions regulate these procedures.
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