Tax deducted at source payment timelines and remittance modes are regulated through structured monthly, quarterly, and electronic deposit requirements. Rule 218 prescribes the time and mode for payment of tax deducted or collected at source, and tax payable under section 392(2)(a), to the credit of the Central Government. It sets different deposit timelines for Government offices and other deductors or collectors, including same-day payment without challan, payment within seven days after month-end in specified cases, and a thirty-day period with challan-cum-statement for rent, immovable property transfers, contract payments, professional fees, commission or brokerage, and transfer of a virtual digital asset. It also provides for quarterly payment in special cases, reporting duties for Government accounting officers, and payment through authorised banks or electronic remittance.