MANDATORY E-PAYMENT OF TAXES

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..... taxpayers who are required to pay taxes by the prescribed mode are - ( i ) a company; and ( ii ) a person (other than a company), to whom provisions of section 44AB of the Income-tax Act, 1961 are applicable. 2. Further, payment of tax electronically has been defined to mean payment of tax by way of - ( i ) internet banking facility of the authorized bank: or ( ii ) credit or debit cards. 3. .....

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..... r the purpose of the impugned notification. 4.With a view to facilitating electronic payment of taxes by different categories of taxpayers, it is hereby clarified that, - an assessee can make electronic payment of taxes also from the account of any other person. However, the challan for making such payment must clearly indicate the Permanent Account Number (PAN) of the assessee on whose behalf .....

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