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Procedure for writing off of tax arrears.

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Full Text of the Document

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....t the procedure for writing off arrears relating to other direct taxes e.g. WT, GT, Expenditure-tax and Estate Duty would be the same as that followed for write off of Income-tax arrears. The powers of the commissioners or controllers of Estate duty were however restricted to Rs.5 lakhs or less in each case. The proposals exceeding Rs.5 lakhs in each case were to be sent to the board for administr....

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