Writing off of arrears of demand. - Income Tax - 1567/CBDT

INSTRUCTION NO. 1567/CBDT Dated: June 28, 1984 The question of reducing the infructuous arrear demands in smaller cases has been engaging the attention of the Board for some time. At the conference of Commissioners held in May, 1984, certain recommendations in this regard were made and these were 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 monthly meetings by the concerned IAC with the ITOs and TROs. Cs.I.T.(Recovery) will liasion with the local Commissioners and convene these meetings. The arrear demands in the above cases will be written off within the existing procedures and instructions. 2. The exercise of powers of write-off of irrecoverable demands by the field authorities upto the level of IAC in respect of amounts upto Rs.10000 in each case is regulated with the approval of the Government as detailed in para 3.1 Para 4.1 according to the 1983 Edn. of the Brochure on Write-off detailed in paras 4.1 to 4.3 para 5.1 to 5.3 according to the 1983 Edn.therein. 3. It is therefore, requested that immediate action may be initiated by the Cs.I.T.(Recovery) and other Tax Recovery Commissioners for identifying 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. 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 for write-off. 4. In order to enable the Board to watch the progress of arrears thus written-off you are requested to send an yearly statement to the D.I.(RSP) as per the enclosed proforma. This may be furnished to the D.I.(RSP) by the 30th April and the D.I.(RSP) will consolidate the information and furnish it to the Board by the 30th June every year.