Compulsory deposit release: deferred instalments under the scheme must be released and taxpayers informed promptly. The circular transmits Ministry of Finance directions that, although the Compulsory Deposit Scheme was discontinued from 1 April 1985, instalments due in 1985-86 which had been deferred for one year are to be released; it directs wide publicity to taxpayers and internal circulation to officers, with a Hindi version to follow.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Compulsory deposit release: deferred instalments under the scheme must be released and taxpayers informed promptly.
The circular transmits Ministry of Finance directions that, although the Compulsory Deposit Scheme was discontinued from 1 April 1985, instalments due in 1985-86 which had been deferred for one year are to be released; it directs wide publicity to taxpayers and internal circulation to officers, with a Hindi version to follow.
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