Examination of write off proposals. - Income Tax - 1560/CBDT

INSTRUCTION NO. 1560/CBDT Dated: May 4, 1984 The Public Accounts Committee in its recommendation at para 1.61 of its 157th Report (1982-83) Seventh Loksabha has interalia emphasised that before approving the write off proposals it should be carefully examined whether the case has disclosed any defects in departmental systems and procedures or in their actual implementation resulting in non-recovery of arrears. 2. As you know the exercise of the powers delegated to the subordinate authorities is subject to the satisfaction of the following conditions as provided in Note I and II of section VII of the D.F.P.R. read with rule 13 thereof:- (a) The loss does not disclose a defect in rules or procedure the amendment of which requires the orders of higher authority or Finance Ministry and (b) There has not been any serious negligence on the part of any Government servant which may call for disciplinary action by a higher authority. This has been already brought out in the introductory portion of the brochure on "Write off" copies of which have been supplied to you by the Board . While you may be keeping these provisions in mind in dealing with write off case, the Board desires that the findings in this respect should be specifically recorded in the minutes of Local Committees, Zonal Committees, etc.