Date of encashment of cheque is the date of payment of tax in terms of rule 81 of Treasury Rules

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.... above referred circular, it was stated that the date of tax payment would be the date on which the proceeds of the cheque were realised and credited to the Government amount. 3. Instances have come to notice where assessees have claimed interest under section 214 in respect of payments made towards advance tax through cheques which were encashed in the financial year subsequent to the one in whi....