Procedure relating to manner of payment governs electronic communication, payment timelines, delayed payment interest, and conclusive certification.

Procedure relating to manner of payment requires electronic communication of the amount payable after verification of the declaration, followed by payment within the prescribed period. If payment is delayed, a further limited period is available with simple interest at one per cent for every month or part of a month on the unpaid amount. After payment, the assessee must intimate the prescribed income-tax authority, and a conclusive electronic order certifying payment is then issued.

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