CBDT Instruction on Section 220 Of The Income – Tax Act, 1961 – Collection And Recovery Of Tax – When Tax Payable And When Assessee Deemed In Default – Zonal Committee For Consideration Of Proposals For Write-Off/Scaling Down Of Irrecoverable Tax Arrears Reconstitution Of

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SECTION 220 OF THE INCOME – TAX ACT, 1961 – COLLECTION AND RECOVERY OF TAX – WHEN TAX PAYABLE AND WHEN ASSESSEE DEEMED IN DEFAULT – ZONAL COMMITTEE FOR CONSIDERATION OF PROPOSALS FOR WRITE-OFF/SCALING DOWN OF IRRECOVERABLE TAX ARREARS RECONSTITUTION OF INSTRUCTION NO. 1840/1990,┬áDATED 15-3-1990 In suppression of the existing instructions on the above subject,…

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