https://www.taxtmi.com/circulars?id=1403 Cheques for collection of tax revenues are governed by the Central Government Accounts (Receipt & Payment) Rules, 1983, and under rule 20 government dues paid by cheque are deemed paid on the date the cheque is cleared/realized by the bank and entered into the receipts scroll, rather than on the date the cheque is tendered; CTRs now apply only to limited categories after departmentalisation. en-us Fri, 24 May 2002 00:00:00 +0530 Tue, 08 Nov 2022 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1403 Cheques for collection of tax revenues are governed by the Central Government Accounts (Receipt & Payment) Rules, 1983, and under rule 20 government dues paid by cheque are deemed paid on the date the cheque is cleared/realized by the bank and entered into the receipts scroll, rather than on the date the cheque is tendered; CTRs now apply only to limited categories after departmentalisation. Circulars Customs Fri, 24 May 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1403