Quarterly report will be sent by the Chief Commissioners of Income-tax (Admn.). - Income Tax - 1515/CBDT

INSTRUCTION NO. 1515/CBDT Dated: June 7, 1983 The Board have had under review the scheme of Zonal Committees set up for writing off/scaling down of irrecoverable tax arrears vide its Instruction Nos. 1373 (F.No. 375/30/80-ITB0), dated 6th January, 1981 and 1464 (F. No. 375/13/82-ITB), dated 26th March, 1982 particularly due to the instruction of Chief Commissioners of Income-tax (Admn.), etc. for allowing greater flexibility in its working. 2. In supersession of the Instructions referred to in para above, it has been decided that in metropolitian cities where a Chief Commissioner has been posted as in charge of I.T.(Admn), he may constitute Zonal Committees consisting of any three Commissioners of Income-tax for the purpose for each of the Charges under his administration excluding Commissioners of Income-tax (Appeals). 3. At all other places, the Charge Commissioner, may associate two other Commissioners available either at the place or nearest to it to constitute such a Committee, as is convenient, but the Commissioner (Appeals) should not be nominated on the same. 4. The Zonal Committee so constituted will meet regularly every month to consider not only the cases which are ripe for write-off/scaling down, but also review cases of arrear demands over Rs. 1 lakh which are over three years old so that the potential irrecoverable demands are located and processed accordingly. 5. It has also been decided that instead of furnishing monthly report of record of discussions, it may be sent quarterly on 15th April, 15th July, 15th October, 15th January to enable the Board to watch the progress. The quarterly report will be sent by the Chief Commissioners of Income-tax (Admn.) in respect of the Charges under his control and at other places by the Charge Commissioners of Income-tax. 6. These instructions may please be brought to the notice of all officers.