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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>CBDT Mandates E-Payment of Taxes for Section 44AB Taxpayers Starting April 1, 2008; Allows Third-Party Account Use.</h1> The Central Board of Direct Taxes issued a circular mandating electronic payment of taxes for companies and individuals subject to section 44AB of the Income-tax Act, 1961, effective from April 1, 2008. E-payment is defined as using internet banking or credit/debit cards. Foreign taxpayers facing difficulties due to lack of presence in India and resident taxpayers struggling with internet banking have raised concerns. It is clarified that tax payments can be made from another person's account if the payer's PAN is indicated. Tax Deducted at Source and Tax Collected at Source payments are included under this mandate.
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