CBDT authorises all assessees falling under clause (i) of that sub-section and who carry on business of growing coffee in India, to pay the last instalment of advance tax on the 15th day of March during a financial year, instead of on the 15th day of December - 533 - Income Tax Act, 1961
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Advance tax payment deadline shifted for coffee growers, permitting the final instalment later in the financial year. The Central Board of Direct Taxes authorises assessees falling under clause (i) of sub section (1) of section 211 who carry on the business of growing coffee in India to pay the last instalment of advance tax on the 15th day of March of the financial year, instead of on the 15th day of December, under the proviso to sub section (1) of section 211 of the Income tax Act, 1961.
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.
Advance tax payment deadline shifted for coffee growers, permitting the final instalment later in the financial year.
The Central Board of Direct Taxes authorises assessees falling under clause (i) of sub section (1) of section 211 who carry on the business of growing coffee in India to pay the last instalment of advance tax on the 15th day of March of the financial year, instead of on the 15th day of December, under the proviso to sub section (1) of section 211 of the Income tax Act, 1961.
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