https://www.taxtmi.com/circulars?id=5092 If an advance tax instalment due date falls on a day the authorised receiving bank is closed, Section 10 of the General Clauses Act, 1897 deems payment made on the next immediately following working day as timely, and mandatory interest under sections 234B and 234C of the Income-tax Act, 1961 shall not be charged; Assessing Officers are to be notified for uniform application. en-us Fri, 14 Jan 1994 00:00:00 +0530 Sat, 09 Aug 2008 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5092 If an advance tax instalment due date falls on a day the authorised receiving bank is closed, Section 10 of the General Clauses Act, 1897 deems payment made on the next immediately following working day as timely, and mandatory interest under sections 234B and 234C of the Income-tax Act, 1961 shall not be charged; Assessing Officers are to be notified for uniform application. Circulars Income Tax Fri, 14 Jan 1994 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5092