Recording of the date of the receipt of cheque on the chalan tendered for payment of any direct taxes

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....;   All Commissioners of Income-tax. Sir,             Subject : Recording of the date of the receipt of cheque on the chalan tendered for payment of any direct taxes. In Board's Circular No. 261 dated 8-8-79 ([1979] 120 ITR (St.) 7) it was stated that the Reserve Bank of India has requested the authorised public sector banks....