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Method of payment of tax, interest or penalty. (Section 36)

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....efunds 31. Method of payment of tax, interest or penalty. (Section 36) (1) Tax, interest, penalty or any other amount due under the Act may be paid only in Rupees. (2) A payment of tax, interest....

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....the payment for the purpose of the Act shall be the date on which the said cheque or bank draft is encashed. (4) Any tax, interest, penalty or any other amount due under the Act may be paid: (a) a....