Tough to mop up taxman's outstanding demand

India's outstanding tax demand has surged to ₹42 lakh crore, with ₹27 lakh crore deemed difficult to recover. Untraceable assessees, insufficient assets, and insolvency proceedings contribute to the massive backlog. Indirect tax arrears also climbed, exceeding ₹4.26 lakh crore. Staff shortages plague both tax departments, hindering collection efforts.