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1990 (3) TMI 128 - ITAT MADRAS-AExtract: .......lly made, but on the basis of the due date according to Rule 30 of the Income-tax Rules for payment of tax falls i.e., within two months from the expiration of the month in which the accounts of the assessee are made falls. In our opinion, this Circular lays down the correct position of law. 10. In the result, the appeals of the Revenue are allowed
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