Question 9 - Which date is considered as date of deposit of the tax dues – Date of presentation of cheque or Date of payment or Date of credit of amount in the account of government?

Date of deposit of tax dues: credit to government account determines the tax payment date for liability.

Which date constitutes the date of deposit for tax dues: the date of cheque presentation, the date of payment, or the date of credit in the government account. The operative rule is that the date of credit to the Government account is the date of deposit for tax payment purposes.