Effective date of payment of Government dues by cheque – reg

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s by cheque – reg I am directed to invite your attention to the  Board’s Circular No. 28/2003-Cus, dated 24.5.2003,  on the above mentioned subject. It was clarified that collection of tax revenues is governed by Central Government Accounts (Receipt & Payment) Rules , 1983, and as per the rule 20 of the same , government dues shall be deemed to have been paid in the case of cheque....