https://www.taxtmi.com/circulars?id=9319 Instruction directing write-off without enquiry of income-tax demand entries of Rs.200 or below raised in or before 1973-74 and outstanding for over five years as of 31.3.79 in a non-live case. A non-live case requires no recent returns or assessment activity for specified years, no attachment of existing property under the Second Schedule or relevant section 226 subsections, no instalment scheme, and exclusion of certain circles and special case types. Write-offs must be noted in the Demand & Collection Register, recorded in a designated part of the Irrecoverable Demand Register, listed to the TRO for remission entries, and reported in the annual remission statement. en-us Wed, 23 Jan 1980 00:00:00 +0530 Fri, 03 Jun 2011 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9319 Instruction directing write-off without enquiry of income-tax demand entries of Rs.200 or below raised in or before 1973-74 and outstanding for over five years as of 31.3.79 in a non-live case. A non-live case requires no recent returns or assessment activity for specified years, no attachment of existing property under the Second Schedule or relevant section 226 subsections, no instalment scheme, and exclusion of certain circles and special case types. Write-offs must be noted in the Demand & Collection Register, recorded in a designated part of the Irrecoverable Demand Register, listed to the TRO for remission entries, and reported in the annual remission statement. Circulars Income Tax Wed, 23 Jan 1980 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9319