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    <title>818/CBDT.</title>
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    <description>Where deposit offices refused to accept compulsory deposits through no fault of depositors, penal action under section 10 of the Compulsory Deposit Scheme (Income tax Payers) Act, 1974 should not be initiated if the deposit is made by 31 January 1975; Income Tax Officers are to be issued immediate instructions to implement this approach.</description>
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      <description>Where deposit offices refused to accept compulsory deposits through no fault of depositors, penal action under section 10 of the Compulsory Deposit Scheme (Income tax Payers) Act, 1974 should not be initiated if the deposit is made by 31 January 1975; Income Tax Officers are to be issued immediate instructions to implement this approach.</description>
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