Cut off dates for proposals for writeoff/scaling down. - Income Tax - 1752/CBDT

INSTRUCTION NO. 1752/CBDT Dated: February 25, 1987 Reference is invited to Board's Instruction No 1614 (F. No. 375/12/85-IT(B)) dated 26-4-1985 on the above subject wherein it has been categorically pointed out that only those proposals received in the Board's office through D.I (Recovery) upto 31st December will be taken up for consideration during that financial year. Despite this, it has been noticed that the proposals for write-off/scaling down continue to the referred to the Board at the fag end of the year. This inevitably results in last minute rush which is undesirable. 2. It has now been decided by the Board that fresh proposals received by D.I (R) only upto 30th September will be processed by D.I. (R) for submission to the Board during that financial year. Proposals received by DI(R) after the 30th December will not be entertained by them during that financial year and will be returned to the concerned Commissioners for resubmission in the next financial year before the cut off date. 3. The proposals received by DI(R) by the 30th September will be processed by DI(R) who will submit their recommendations to the Board by the 31st December in all such cases. 4. You are, therefore, requested to adhere to the cut-off dates prescribed herein for the submission of fresh proposals for write-off/scaling down. These instructions may also be brought to the notice of all officers working in your charge.