Assessee code requirement: banks must verify and digitize valid assessee and location codes before accepting tax challans. Banks must ensure the taxpayer quotes a structurally valid 15 character assessee code and location code on the G.A.R.7 challan and must not accept payment without it. If the code is in the bank directory populate the location code; if absent verify on the NSDL EASIEST website and digitize as displayed. If still absent obtain registration proof or Commissionerate confirmation and capture the complete address. Where no valid assessee code exists, accept PAN/TAN proof and digitize a prescribed surrogate assessee code and appropriate location placeholder.
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.
Assessee code requirement: banks must verify and digitize valid assessee and location codes before accepting tax challans.
Banks must ensure the taxpayer quotes a structurally valid 15 character assessee code and location code on the G.A.R.7 challan and must not accept payment without it. If the code is in the bank directory populate the location code; if absent verify on the NSDL EASIEST website and digitize as displayed. If still absent obtain registration proof or Commissionerate confirmation and capture the complete address. Where no valid assessee code exists, accept PAN/TAN proof and digitize a prescribed surrogate assessee code and appropriate location placeholder.
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