https://www.taxtmi.com/caselaws?id=16050 The court ruled in favor of the petitioner, directing the respondent to issue the certificate under section 68(2) of the Finance Act, 1997, for voluntarily disclosed income and tax paid within three months, rejecting the respondent's argument for payment within 90 days based on a circular on cheque encashment. The court emphasized the importance of the cheque delivery date and held that payment within three months was compliant with the circular clarifying tax payment timelines. en-us Wed, 11 Nov 1998 00:00:00 +0530 Mon, 31 Aug 2009 16:45:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16050 The court ruled in favor of the petitioner, directing the respondent to issue the certificate under section 68(2) of the Finance Act, 1997, for voluntarily disclosed income and tax paid within three months, rejecting the respondent's argument for payment within 90 days based on a circular on cheque encashment. The court emphasized the importance of the cheque delivery date and held that payment within three months was compliant with the circular clarifying tax payment timelines. Case-Laws Income Tax Wed, 11 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16050