https://www.taxtmi.com/circulars?id=8959 The ad-hoc procedure permits write-off of tax demands within delegated powers up to the revised monetary limit where assessment records and the assessee's address have been untraceable for the prescribed preceding period. The ITO must certify non-traceability and the IAC must certify inability to fix responsibility for loss of records. Demands must have remained outstanding with no recovery during the period, TRO certification is required for sums above the lower sub-threshold, and quarterly statements must be sent to the Director of Inspection (Research & Statistics). en-us Thu, 04 Mar 1976 00:00:00 +0530 Wed, 01 Jun 2011 13:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=8959 The ad-hoc procedure permits write-off of tax demands within delegated powers up to the revised monetary limit where assessment records and the assessee's address have been untraceable for the prescribed preceding period. The ITO must certify non-traceability and the IAC must certify inability to fix responsibility for loss of records. Demands must have remained outstanding with no recovery during the period, TRO certification is required for sums above the lower sub-threshold, and quarterly statements must be sent to the Director of Inspection (Research & Statistics). Circulars Income Tax Thu, 04 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=8959