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Regarding irrecoverable arrears - Income Tax - 520/CBDTExtract INSTRUCTION NO. 520/CBDT Dated :January 3, 1973 The Public Accounts Committee while reviewing the work done by the Department during the year 1971-72 have made the following recommendations in their 51st Report, para-4.50:- " Para 4.50-The effective arrears included irrecoverable dues amounting to Rs.47.91 crores at the end of 1969-70 and Rs.56.6 crores at the end of 1970-71 . The Administrative Reforms Commission observed that "no useful purpose is secured by keeping these in the books as irrecoverable arrears" and that, "action should be taken for expediting writing off of outstanding demands if they are found clearly to be irrecoverable". The Committee were informed that the Zonal Committees were constituted in 1968 to go through such cases and they were required to meet once in two months to accelerate the pace of writing off. The Committee were not furnished with the figures regarding number of cases reviewed by the Zonal Committees from 1968-69 onwards and recommended for write off. The Committee recommend that in order to watch the progress of work done by Zonal Committees, the Board should get necessary returns periodically which should be properly scrutinised in the interest of speeding up work." 2. Vide para-4 of Board's circular letter lF.No.16c/59/68-IT(B) dated 16th October, 1968, the Zonal Committees are required to meet ordinarily once in three months for reviewing cases of arrear demands exceeding Rs. 1 lakh and make necessary recommendations for the write off/scaling down of irrecoverable portions of such arrears. It appears that sufficient interest in this regard is not being taken as very few cases of write off processed through the Zonal Committee have been received in the Board during the year 1972-73. The Board, therefore, desire that the Commissioners should pay personal attention to this aspect of the work. An annual statement showing the progress of work done by the Zonal Committee should be sent by 15th April to the D.I.(R.S. P.), in the proforma printed below.
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