Payment under section 32: employer or debtor must remit sums by pay order to the assessing or tax recovery officer. Where a sum is payable under sub section (2) or (5) of section 32, the employer or debtor shall remit the sum by way of a pay order drawn on an authorised bank, 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 made the requisition under section 32.