Tax arrears. - Income Tax - 1355/CBDT

INSTRUCTION NO. 1355/CBDT Dated: September 16, 1980 The question of writing off the tax arrears attributable wholly or mainly to the income arising in the erstwhile East Pakistan has been under consideration of the Board. 2.It has been decided that the tax arrears may be written off after following the prescribed procedure for writing off of irrecoverable demands, if the following conditions are satisfied:- i) The assessee is not traceable, or if traceable does not have any assets in India and; ii)The assessee has not notified any loss or filed any claim with the Custodian of enemy property for India for compensation or for any ex-gratia payment for the properties, moveable or immovable taken over by the Government of East Pakistan (now Bangladesh) 3. No attempt need to be made to abate the tax liability by granting double taxation relief in such case and the entire outstanding tax may be considered for write off. 4. The above instructions may please be brought to the notice of all officers in your charge. Any proposals for write off requiring Boards approval may please be sent at an early date.