Electronic payment of tax applies to companies and specified audit cases, with online banking, card-based modes, and expanded tax coverage. Electronic payment of tax is mandatory for companies and for persons other than companies to whom section 44AB applies, on or after 1 April 2008. The prescribed modes of electronic payment are internet banking through the authorised bank or payment by credit or debit card. For this rule, tax includes tax as defined under the Act and extends to interest and penalty.