Procedure for writing off of tax arrears.

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..... rs relating to other direct taxes e.g. WT, GT, Expenditure-tax and Estate Duty would be the same as that followed for write off of Income-tax arrears. The powers of the commissioners or controllers of Estate duty were however restricted to Rs.5 lakhs or less in each case. The proposals exceeding Rs.5 lakhs in each case were to be sent to the board for administrative approval alongwith the recommen .....

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..... he amount of interest chargeable for late payment of tax. This leads to needless correspondence. It is therefore desired that in every proposal the total amount of tax arrears should be worked out after including the interest chargeable for late payment of tax upto the end of the month preceding the month in which the proposal is considered by the zonal committee. 5. The above instruction on the .....

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