Dossier reporting requirements mandate quarterly submission for large tax arrears and timely accuracy to enable supervisory review. Quarterly dossier reporting is mandated for significant tax arrears: Assessing Officers must send detailed reports to Commissioners/Chief Commissioners and a copy to the Director of Income-tax (Recovery) by the end of the month following the quarter. Commissioners will review recovery progress on these dossiers. Reports must be timely, complete, and accurate, with no blank columns (non-applicable fields to be clearly indicated). Chief Commissioners must fix responsibility and act where delays, discrepancies, or errors are found.
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.
Dossier reporting requirements mandate quarterly submission for large tax arrears and timely accuracy to enable supervisory review.
Quarterly dossier reporting is mandated for significant tax arrears: Assessing Officers must send detailed reports to Commissioners/Chief Commissioners and a copy to the Director of Income-tax (Recovery) by the end of the month following the quarter. Commissioners will review recovery progress on these dossiers. Reports must be timely, complete, and accurate, with no blank columns (non-applicable fields to be clearly indicated). Chief Commissioners must fix responsibility and act where delays, discrepancies, or errors are found.
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