INCOME TAX

Instruction No : 16

Date of Issue  : 18-11-2003

Subject : Reconstitution of Committees for Recommending Write-off of Arrears.

Reference is invited to Instruction No. 14/2003 dated 6.11.2003 whereby the Board have revised the prescribed monetary ceilings for write-off of irrecoverable dues of Direct Taxes by the various income-tax authorities and modified the structure of the Committees for recommending write-off. The revised constitution of the Committees and the procedures to be followed shall be as under:

2. The composition of the various committees will be as under:

Name of the Committee	Constitution of the Committee	To be Constituted by	To be notified by
Zonal Committee	Permanent Members consisting of three Chief Commissioners	CBDT	CBDT
Regional Committee	Permanent Members consisting of three Commissioners. The CIT concerned shall be co-opted as Member for presenting his Case, where he is not a permanent Member.	Cadre Controlling CCIT	Cadre Controlling CCIT (Copy to be sent to CBDT)
Local Committee	Permanent Members consisting of three Addl. CIT/JCIT. The Addl. CIT/JCIT concerned shall be co-opted as Member for Presenting his Case, where he is not a permanent Member.	CCIT	CCIT(copy to be sent to CBDT)

3. Accordingly, the Zonal Committees have been constituted and are notified herewith as per Annexure enclose. The Regional Committees will be constituted and notified by the respective Cadre Controlling CCsIT under intimation to the Board. Likewise, the Local Committees will be constituted and notified by the CCsIT concerned under intimation to the Board.

4. The constitution of the Committees for various Charges will be fixed. In the event of a vacancy in any Charge, another Chief Commissioner/Commissioner(s)/Addl. CIT/JCIT, as the case may be, available in the same city or the nearest Charge, may be requested to work on the Committee. These arrangements will, however, be temporary till the vacancy is filled.

5. When a new Charge is created or an existing one is merged with another Charge, a proposal may be sent to the Board for constitution of a Zonal Committee for that Charge or for reconstitution, as the case may be. If the Headquarters of an existing Charge is shifted, there should be no need to re-constitute the Committee. However, in case of any administrative inconvenience, a proposal for reconstitution may be sent for the consideration of the Board.

6. The Committee will meet at least once a month. The Committees would discuss not only the cases which are ripe for Write-off/scaling down but also the cases which are being processed for write-off and cases which have been recommended to the Director of Income Tax (Recovery), New Delhi, for further processing. This will ensure a continuous review of the unrealisable demand on the Registers of the Department.

7. The senior-most Chief Commissioner/Commissioner/Addl. CIT/JCIT will convene the Meeting of the Committee and the Chief Commissioner/Commissioner/Addl. CIT/JCIT concerned will present his case. The Chief Commissioner indicated in column 4 of the Annexure will send a brief Report of the Meetings of the Zonal Committee every Month to the Director of Income Tax (Recovery), Mayur Bhawan, New Delhi and endorse a copy thereof to the Board. Similarly, the senior-most Commissioner will send a brief Report of the Meetings of the Regional Committee to the Cadre Controlling CCIT and the senior-most Addl.CIT/JCIT will send a brief Report of the Meetings of the Local Committee to the CCIT concerned.

8. It may be noted that in respect of cases involving demands exceeding the prescribed limits, which are referred to the Board through Director of Income Tax (Recovery) for according administrative approval to the proposal, the specific comments of the Chief Commissioner concerned should also be sent along with the recommendations of the Zonal Committee.

The Instructions contained herein will come into force immediately.

ANNEXURE

Revised composition of Zonal Committees (ZCs) for write off irrecoverable demand in various Chief Commissioners of Income Tax charges.

Zonal Committee No.	Cases of the CCsIT Charge to be covered	Composition of the Committee of the CCsIT of		CCIT who sends the monthly report
1.	2.	3(a)	3(b)	4.
		Permanent Members	Co-opted Members
North Zone
1.	Kanpur,	Kanpur,	CCIT	Kanpur
	Meetur	Meetur	Concerned
	Dehradun	Dehradun
2.	Lucknow,	Lucknow	CCIT	Lucknow
	Allahabad,	Allahabad,	Concerned
	Bareilly	Bareilly
	DGIT(Inv.)
	Lucknow
3.	Amritsar,	Amritsar,	CCIT	Chandigarh
	Ludhiana	Ludhiana	Concerned
	Chandiragh,	Chandigarh
	Shimla
	Panchkula,
	DG(Inv.)
	Chandiragh
4.	Delhi I to XIII	Delhi-IV,V,VI	CCIT	Delhi-V
	CCIT Central		Concerned
	(DGIT)
	(Int. Tax.)
5.	Jaipur,	Jaipur,	CCIT	Jaipur
	Jodhpur	Jodhpur	Concerned
	Udaipur,	Udaipur
	DGIT(Inv.),
	Jaipur
South Zone
6.	Hyderabad,I,	Hyderabad	CCIT	Hyderabad-I
	II,III, Visakha-	I,II,III,	Concerned
	patnam
	DG(Inv.),
	Hyderabad
7.	Cochin,	Cochin	CCIT	Cochin
	Thiruvanan-	Thiruvanan-	Concerned
	thpuram,	thpuram,
	DGIT(Inv.),	DGIT(Inv.),
	Cochin	Cochin
8.	Bangalore	Bangalore	CCIT	Bangalore -I
	I,II,III Hubli,	I,II,III	Concerned
	Panaji,
	DGIT(Inv.)
	Bangalore
9.	Channai	Channai	CCIT	Channai-II
	I to VI	II,III,IV	Concerned
	Coimbatore,
	Madurai
	Tiruchirapalli
	DGIT(Inv.)
	Chennai
East Zone
10.	Kolkata	Kolkata	CCIT	Kolkata-II
	I to XI	II,III,IV	Concerned
	Durgapur,
	Bhubaneswar
	DGIT(Exmp.)
	Kolkata
	DGIT(Inv.)
	Kolkata
11.	Patna I,II,	Patna I,II,	CCIT	Patna
	Ranchi	Ranchi	Concerned
	Guwahati,
	Shillong
	Jalpaiguri
	DGIT(Inv.)
	Patna
West Zone
12.	Mumbai I to	Mumbai II, III,	CCIT	Mumbai-II
	XIII CCIT	IV	Concerned
	Central-I,II
13.	Pune I,II	Pune I,II	CCIT	Pune I
	Thane,	Thane	Concerned
	DGIT(Inv.)
	Pune
14.	Bhopal,	Bhopal,	CCIT	Bhopal
	Raipur,	Nagpur	Concerned
	Indore,	DGIT(Inv.)
	Nagpur,	Bhopal
	DGIT(Inv.)
	Bhopal
15.	Ahmedabad	Ahmedabad	CCIT	Ahmedabad
	I to IV	II,III,IV	Concerned
	Surat,
	Baroda,
	Rajkot
	DGIT(Inv.)
	Ahmedabad.