818/CBDT.

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.... declined to accept compulsory deposits from the depositors under the Compulsory Deposit Scheme (Income-tax Payers) Act, 1974. In the result, a large number of persons in whose case the compulsory deposit for the assessment year 1975-76 was due by the 15th December, 1974, namely, the last date for payment of advance tax by them, have not been able to make the deposit by the said date. The failure ....