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    <title>Reconstitution of Zonal committees for considering of proposals for write offs/scaling down.</title>
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    <description>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.</description>
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