Mandatory e-payment of taxes: taxpayers may use another person's account if the challan shows the taxpayer's PAN, and TDS/TCS counts as tax. An assessee may effect mandatory electronic payment of tax from any other person's bank account provided the challan clearly records the assessee's Permanent Account Number (PAN); use of the assessee's own authorised-bank account is not required. Payment by a deductor by way of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) is treated as 'tax' for the purpose of the rules governing mandatory electronic payment, which permits payment via authorised-bank internet banking or credit/debit card.
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.
Mandatory e-payment of taxes: taxpayers may use another person's account if the challan shows the taxpayer's PAN, and TDS/TCS counts as tax.
An assessee may effect mandatory electronic payment of tax from any other person's bank account provided the challan clearly records the assessee's Permanent Account Number (PAN); use of the assessee's own authorised-bank account is not required. Payment by a deductor by way of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) is treated as 'tax' for the purpose of the rules governing mandatory electronic payment, which permits payment via authorised-bank internet banking or credit/debit card.
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