Rule 13 - Payment of sum under sub-sections (2) or (5) of section 32. - Black Money (Undisclosed Foreign Income and Assets) and Imposition of Tax Rules, 2015

1 [13. Payment of sum under sub-section (2) or (5) of section 32 . - For the purpose of sub-section (2) or sub-section (5) of section 32 of the Act , the employer or debtor, as the case may be, shall remit the sum by way of pay order, drawn on an authorised bank or a branch of the State Bank of India, or a branch of the Reserve Bank of India in favour of the Assessing Officer or the Tax Recovery Officer who has made requisition under sub-section (1) or sub-section (4) of section 32 of the Act , as the case may be. ] **************** NOTES:- 1. Inserted vide Notification No. 123/2016 dated 28-12-2016