Zonal committee reconstitution for write-offs ensures monthly review, reporting to recovery director, and CCIT input for high-value cases. Zonal committees are reconstituted with two permanent members and a rotating third member; temporary commissioners may be used if membership falls below three. Committees must meet at least once a month to review cases for write-off/scaling down and matters sent to the Director of Income-tax (Recovery). The senior-most commissioner will preside, the case commissioner will convene, and a monthly report must be sent to the Director of Income-tax (Recovery) with a copy to the Board. High-value cases referred for administrative approval require specific comments from the Chief Commissioner of Income-tax.
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.
Zonal committee reconstitution for write-offs ensures monthly review, reporting to recovery director, and CCIT input for high-value cases.
Zonal committees are reconstituted with two permanent members and a rotating third member; temporary commissioners may be used if membership falls below three. Committees must meet at least once a month to review cases for write-off/scaling down and matters sent to the Director of Income-tax (Recovery). The senior-most commissioner will preside, the case commissioner will convene, and a monthly report must be sent to the Director of Income-tax (Recovery) with a copy to the Board. High-value cases referred for administrative approval require specific comments from the Chief Commissioner of Income-tax.
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