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Writing off of tax arrears.

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.... 2. The Board has further considered the question of writing off tax arrears attributable to incomes earned in Bangladesh in cases where the claims have been filed by such assessees with the custodian of Enemy property in India and ex-gratia payments have been sanctioned to them in respect of the assets movable or immovable left in that country. It has been decided that in cases, where ex-grati....