Deemed payment of advance tax extended for delayed deposits owing to bank disruptions, allowing payment within the extended period. The Government directed that the instalment of advance tax due on 15th September 1979 shall be deemed to have been paid in time for all purposes of the Act if it was paid on or before 22nd September 1979; this administrative condonation was issued in response to bank counter disruptions that prevented taxpayers from tendering payment on the scheduled date.
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.
Deemed payment of advance tax extended for delayed deposits owing to bank disruptions, allowing payment within the extended period.
The Government directed that the instalment of advance tax due on 15th September 1979 shall be deemed to have been paid in time for all purposes of the Act if it was paid on or before 22nd September 1979; this administrative condonation was issued in response to bank counter disruptions that prevented taxpayers from tendering payment on the scheduled date.
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