What Is The Date Of Payment-the day you present cheque or the day cheque is honoured?

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Which date will be taken as deposit of ESI and/or EPF , the day when cheque is been deposited in bank for this purpose or the date it got cleared. suppose on 15th June ,I deposited EPF through Cheque which got cleared on 20th June. Then as per IT Act what would be the date…

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