Place of assessment: direct tax payments should be made where a taxpayer is assessed to secure prompt credit.

Place of assessment should determine where payments of direct taxes (other than tax deducted at source) are made so departmental receipted challans reach the assessing Income-tax Officer promptly and taxpayers receive timely credit. Tax deducted at source payments must be made at the Income-tax Office location where the deductor files prescribed TDS statements. Taxpayers with accounts at authorised bank branches should tender cheques at those branches to obtain immediate receipted challans, avoid Clearing-House delays, reduce administrative overhead and enable immediate correction of misclassified payments.

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