Section 5(2) in Tamil Nadu Village Panchayats (Recovery of Sums and Power To Write-Off Irrecoverable Taxes, Fees, Etc., Restrictions and Control) Rules, 1999
(2)When a village panchayat approves that any amount be written-off, particulars as to the nature of the tax, fee or other amount, assessment number, in the case of items relating to tax, the amount written-off and the period to which it relates shall be given in detail in the minutes book.
