20 March 2009
What is the date of payment to be consider by department for the purpose of calculating interest on late payment of advance tax 1.Date of cheque deposited by assessee in bank showing with bank stamp. 2.Cheque clearing date showing as per stamp of bank.
20 March 2009
Cheque deposited date. For more details visit http://law.incometaxindia.gov.in/TaxmannDit/DispCitation/ShowCit.aspx?fn=http://law.incometaxindia.gov.in/directtaxlaws/cbdt/dtccontents/PARA0939.htm