https://www.taxtmi.com/circulars?id=8719 Partial write-off is allowed only where 90% of the demand is definitely irrecoverable; the procedure follows that for complete write-off. Sanctioning power depends on total arrears: lower-arrear cases may be sanctioned by the Commissioner or Inspecting Assistant Commissioner, while higher-arrear cases require Special Committee screening and Board consideration. Proposals not meeting the irrecoverability criterion are to be returned for recovery, and amounts written off must be shown separately in the D&CR. en-us Mon, 03 Aug 1970 00:00:00 +0530 Wed, 25 May 2011 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8719 Partial write-off is allowed only where 90% of the demand is definitely irrecoverable; the procedure follows that for complete write-off. Sanctioning power depends on total arrears: lower-arrear cases may be sanctioned by the Commissioner or Inspecting Assistant Commissioner, while higher-arrear cases require Special Committee screening and Board consideration. Proposals not meeting the irrecoverability criterion are to be returned for recovery, and amounts written off must be shown separately in the D&CR. Circulars Income Tax Mon, 03 Aug 1970 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8719