Writing off of arrears of demand.

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....considered by the Board at its meeting held on 31st May, 1984. It has now been decided by the Board that:- (i)The CIT(Recovery) will identify cases involving demand of Rs.10,000 and below with respect to which recovery certificates were issued upto 31-3-79 and where no recovery was made during the last 5 years. (ii)Such cases will be processed for write-off. This will involve the convening of mo....

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....emand of Rs.10,000 and below with respect to which Recovery certificates were issued upto 31-3-79 and where no recovery was made during the last 5 years. After identification of the cases monthly meetings of the concerned IAC with the ITO's and TRO's will be convened by the Cs.I.T.(Recovery) in liasion with the concerned local commissioners and by the Tax Recovery Commissioners for processing them....