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

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..... n 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 to "brand" the chalan with the "inward receipt stamp" which should, inter alia, contain the date of tender of the cheque/draft and the date of its realisation. It was also stated there .....

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