No separate database regarding the outstanding demand against Multi-National Company (MNCs) as a separate category or class is maintained.  However, the total outstanding demand against companies as on 1.4.2009 was Rs. 75,509 crore out of which Rs. 9748 core was recovered during F.Y. 2009-10.  The balance demand includes demand locked-up in appeals before CITs (Appeal), ITATs, High Courts and Supreme Courts.  Further the demand includes that which can not be collected for various reasons like protected demand, stay by courts, companies under liquidation, no adequate assets for recovery, cases notified under special courts, cases before BIFR, Income Tax Settlement Commission etc. 

          Apart from the statutory measures taken for recovery of outstanding tax dues as prescribed under the Income Tax Act (including attachment of bank account, attachment and sale of immovable property, etc.) the following special measures are also being taken to expedite recovery of direct tax arrears.

(i)           Monitoring of recovery of amount in large cases by a Task Force.

(ii)          Identification of cases involving substantial amount pending before Commissioners (Appeals) and ITAT and requesting these authorities to dispose off such appeals early so that the amount can be collected during current financial year itself.

(iii)        Monitoring of all outstanding arrear above Rs. 10 crore by CBDT along with the Directorate of Income Tax (Recovery).

          This information was given by Minister of State for Finance, Shri S.S. Palanimanickam in a written reply to a Question raised in Lok Sabha today.

Outstanding tax demands prompt intensified recovery measures including task force, appeal monitoring and high-value case oversight. Outstanding tax demand against companies, including MNCs, is not maintained as a separate database; aggregated company arrears include amounts recovered, amounts locked in appeals, and amounts uncollectible due to stays, protected status, liquidation, inadequate assets or pending special forums. Statutory enforcement powers such as bank-account attachment and sale of immovable property are supplemented by targeted administrative measures: a Task Force for large-case recovery, expedited disposal requests for substantial appeals, and central monitoring of high-value arrears to facilitate collection.