Procedure for writing off of non-live cases.

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....lakh entries of such demand out of total of about 32 lakh entries were of amounts of Rs.200 or below. They involved tax arrears of only Rs.5.21 crores out of Rs.990 crores. The cost of processing one tax recovery certificate has been estimated to come to about Rs.150. 2. After considering all relevant factors, including the above, Government have decided that every entry of income-tax arrears o....

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....pecial Investigation Circle or (iv) It is not a search and seizure case or, (v) It is not a case assigned to IAC (Assessment) 4. The procedure for removing, in a 'non-live' case, an entry of Rs.200 or below from the Demand and Collection Register is indicated below: (a) This is confined to demands raised during the financial year 1973-74 or earlier years. (b) The expression "attachm....

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.... demand against a particular assessee viz penalty, interest, fine etc. (d) Against each entry to be written off a note to the following effect may be made in the D&CR. "Written off vide Board's Instruction No.1309 dated 22.2.80 IDR No. _________ The abbreviation 'IDR' stands for the 'Irrecoverable Demand Register' as per proforma available in Appendix 'A' (p. 19 of the brochure on '....

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....ated 22.2.80". The proforma of the annual statement is on p.20 of the brochure on "Write Off" referred to above. 5. List containing the entries written off under this Instruction should be prepared in duplicate and sent to the concerned Tax Recovery Officer in the following proforma. 6. On receipt of the list from the ITO, the Tax Recovery Officer will take the following action :- (a) ....