MCQOPTIONS
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				| 1. | 
                                    In cases of change in rate of tax and amount is credited to the bank account after 4 working days from the date of change in rate of tax, the date of receipt of payment will be | 
                            
| A. | Date of book entry or date of bank entry, whichever is earlier | 
| B. | Date of bank entry | 
| C. | Date of book entry | 
| D. | Date of book entry or date of bank entry, whichever is later | 
| Answer» C. Date of book entry | |