Tax Arrears Recovery (TAR), a Centralised Task Force was constituted in the year 2004 by the erstwhile CBEC (now CBIC), with a view to co-ordinate, facilitate, monitor and oversee the efforts of the Central Excise, Service Tax & Customs field formations towards recovery of arrears. TAR section analyses the all India data of recovery of Tax Arrears and sends it to Board office (CX-9 section) on monthly basis in form of MPR Part VIII.
Apart from this TAR section sends the proposal for fixation of targets of tax arrears recovery for all India on the basis of MPR report of March month and accordingly CX-9 section fixes the target on basis of that proposal.
Since, August, 2015, TAR section has been incorporated with Directorate General of Performance Management (DGPM).
TAR Section in DGPM also functions as nodal authority for the following organisations:-
- TAR section, DGPM acts as Nodal authority for interacting and sharing data with Financial Intelligence Unit-India [letter file No. 213/02/2013-CX.6dated 27.08.2013].
- TAR section, DGPM has been designated as Nodal authority to provide information/ Comments on the references from all Zonal Committees as per DGFT’s Trade Notice No 6/2018 dated 08.05.2017 [letter file No. 605/04/2017- DBK order dated 20.11.2017].
- TAR section, DGPM also acts as Nodal authority for interacting and sharing data with Insolvency and Bankruptcy Code (IBC) [vide letter file No. 296/286/2021- CX9 dated 29.03.2022]