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Payment of advance tax in instalments by the due dates under sections 210 and 211 of the Income-tax Act--Last day being holiday--Clarification regarding
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.... All Chief Commissioners of Income-tax/ All Directors-General of Income-tax. Sir, Representations have been received by the Board seeking waiver of interest chargeable under sections 234B and 234C of the Income-tax Act, 1961, for default in payment of instalments of advance tax by the due dates (which are prescribed under section 211 of the Income-tax Act) in cases where the last date for maki....