Section(s) Referred: 211 ,211(1)Online GST Certification Course by TaxGuru & MSME- Click here to Join
Statute: INCOME TAX
Date of Issue: 2/1/1974
In exercise of the powers conferred by the proviso to sub-section (1) of section 211 of the Income-tax Act, 1961 (43 of 1961), the Central Board of Direct Taxes hereby authorises all assessees falling under clause (i) of that sub-section and who carry on business of growing coffee in India, to pay the last instalment of advance tax on the 15th day of March during a financial year, instead of on the 15th day of December.
(Sd.) M.N. Nambiar, UNDER SECRETARY, CENTRAL BOARD OF DIRECT TAXES.