e-Payment collection procedure: banks accept electronic receipts centrally with commissionerate-wise scrolling and reconciliation. Designated banks may accept electronic payments across Commissionerates while Focal Point Branches collate physical and e-payments to prepare Commissionerate-wise and Major Head-wise scrolls. A specified CBS branch will handle e-payments for Commissionerates without physical collection and prepare stamped receipted challans in four copies for distribution to the Pay & Accounts Office, taxpayers, and divisional officers. Reporting to the bank link cell and fund settlement with the Reserve Bank of India will follow existing Commissionerate-wise and Major Head-wise procedures.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
e-Payment collection procedure: banks accept electronic receipts centrally with commissionerate-wise scrolling and reconciliation.
Designated banks may accept electronic payments across Commissionerates while Focal Point Branches collate physical and e-payments to prepare Commissionerate-wise and Major Head-wise scrolls. A specified CBS branch will handle e-payments for Commissionerates without physical collection and prepare stamped receipted challans in four copies for distribution to the Pay & Accounts Office, taxpayers, and divisional officers. Reporting to the bank link cell and fund settlement with the Reserve Bank of India will follow existing Commissionerate-wise and Major Head-wise procedures.
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