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    <title>Writing off of losses</title>
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    <description>Writing off of irrecoverable dues under the Employees&#039; Deposit-Linked Insurance Scheme, 2026 is permitted where the Central Board is satisfied that contribution, cess, interest or damages due under the Code cannot be recovered. The power is discretionary and must be exercised with due regard to the facts and circumstances of each case and to the overall financial condition of the fund.</description>
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      <description>Writing off of irrecoverable dues under the Employees&#039; Deposit-Linked Insurance Scheme, 2026 is permitted where the Central Board is satisfied that contribution, cess, interest or damages due under the Code cannot be recovered. The power is discretionary and must be exercised with due regard to the facts and circumstances of each case and to the overall financial condition of the fund.</description>
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