IT Act 1961

which section allows write off a demand outstanding against an assessee
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Quick Summary
The Income Tax Act 1961 does not contain a specific section that allows for the outright write-off of outstanding demands against an assessee. While there's no direct provision, internal circulars may provide a basis for such write-offs under certain circumstances. It's important to consult these guidelines for clarity on the process.

There is NO SECTION like this in IT Act
There is NO SECTION like this in IT Act
There is no section for such type of thing
There's no specific section for writing off demand. however there are internal circulars based on which demand can be written off
There is no section for writing off demand in income tax act

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