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F. No. DIT(R)/BIFR/2017-18/

Dated: 28-09-2017


All the Pr. Chief Commissioners of Income Tax

Madam/ Sir,

Sub: Lodging of tax arrear claims in respect of Corporate cases filed under IBC 2016 before NCLTs – reg.

Kindly refer to directorate’s previous letter bearing No. DIT(R) /BIFR/2017- 18/733 dated 20.09.2018 on the above captioned matter.

2. In this connection the region wise jurisdiction of companies, against whom insolvency proceedings have been initiated under The Insolvency Bankruptcy Code 2016 (IBC 2016 in short) as available under the icon ‘Public Announcement’ in the website of Insolvency and Bankruptcy Board Of India (IBBI in short), has been identified from the PAN Directory and is enclosed herewith.

3. You are requested to direct the concerned AOs to lodge the claims of outstanding demand, if any outstanding in the case and if not already lodged, immediately with the Insolvency Professional/ Liquidators details of whom are also given against the respective name of the company. These assessing officers have also been/ are being informed separately on their designation based official email id about the initiation of proceedings under IBC 2016 and for taking action for lodging the claims along with the copies of forms to be used for lodging the claims. The assessing officers of companies having outstanding demands of Rs. 25 crores & above and the assessing officers of companies recommended for liquidation by NCLTs have also been telephonically communicated for taking the necessary action. As there is delay in lodging the claims in respect of many cases, the assessing officers should be directed to do this immediately now.

4. The website of IBBI is being updated on daily basis with regard to initiation of insolvency and liquidation proceedings against the companies under The IBC 2016. After identifying the jurisdiction of these cases from the PAN directory, the concerned assessing officers of these companies are being notified on their designation based official email id on daily basis. Keeping in view the timelines prescribed in the IBC 2016 for lodging such claims and to prevent any delay in lodging the claims of outstanding demand in future, they should also be advised to access their email ids and the website of IBBIs regularly and lodge the claims of outstanding demand instantly with the concerned Insolvency professional/  Liquidator.

5. The Procedure for Lodging the Claim with Insolvency Professionals/ Liquidators is as under:

i) Assessing the IBBI Site ( )

ii) Go to the public announcement Button/ Icon ( )

iii.) Choose the option of insolvency resolution/ voluntary liquidation/ liquidation whichever is applicable

iv) Clicking on column no. 7 of public announcement to know the email id if professionals


v.) Form Go to the downloads on the home page to download the applicable form and also (Form B)

vi). Fill up the form and enclose proof of claim i.e; copy of assessment order/ penalty order etc and email/ Speed post the filled up form with proof to the insolvency professionals/ liquidator

Encl : Region wise list of cases

Yours faithfully

Copy of Form B for lodging the claim with Insolvency professional
Copy of Form C for lodging the claim with Liquidators

(Vikram Gaur)
Addl. Director General (Recovery and TDS)
New Delhi.

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