Computerised challan forms permitted for tax deducted at source when they precisely replicate prescribed challan format, reducing errors. Use of computerised challan forms for deposit of tax deducted at source is permitted provided the electronic reproductions are an exact replica of the prescribed printed challan in format, colour and substantially similar size, to improve operational efficiency and reduce errors while maintaining the existing deposit procedure.
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.
Computerised challan forms permitted for tax deducted at source when they precisely replicate prescribed challan format, reducing errors.
Use of computerised challan forms for deposit of tax deducted at source is permitted provided the electronic reproductions are an exact replica of the prescribed printed challan in format, colour and substantially similar size, to improve operational efficiency and reduce errors while maintaining the existing deposit procedure.
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