Procedure for writing off of tax arrears.

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.... 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 administrative approval alongwith the recommendations of the zonal....