Use of computerised challan forms for deposit of tax deducted at source - Income Tax - 796/2000

Use of computerised challan forms for deposit of tax deducted at source Circular : No. 796, dated 10-10-2000 . 1. At present printed challan forms are used by the assessees for the purpose of depositing tax deducted at source in accordance with the prescribed procedure under the Income-tax Act, 1961 and the Income-tax Rules, 1962. In this context, it has been brought to the notice of the Board that for depositing tax deducted at source hundreds of challan forms are required to be filled up by the persons responsible for deducting tax at source on behalf of their clients which is a cumbersome and time consuming exercise. Under these circumstances, a proposal has been put forth that computerised challan forms may be permitted to be used so as to increase the operational efficiency and to reduce the possibility of mistakes in filling in of the challan forms. 2. The aforesaid proposal has been considered by the Board and it has been decided to permit the use of computerised challan forms provided these are the exact replica of the one in use at present having same format, colour and may be similar in size. Circular : No. 796, dated 10-10-2000.