Payment of advance tax: an attested photocopy of the taxpayer's challan counterfoil suffices as proof with the return. For three-counterfoil challans banks will send one foil to the assessing officer, one to the zonal accounts office and one to the taxpayer for record; the taxpayer may file with the return an attested photocopy of the taxpayer's retained counterfoil, which constitutes adequate proof of payment for advance tax and self-assessment tax under the statutory proof-of-payment requirement.
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.
Payment of advance tax: an attested photocopy of the taxpayer's challan counterfoil suffices as proof with the return.
For three-counterfoil challans banks will send one foil to the assessing officer, one to the zonal accounts office and one to the taxpayer for record; the taxpayer may file with the return an attested photocopy of the taxpayer's retained counterfoil, which constitutes adequate proof of payment for advance tax and self-assessment tax under the statutory proof-of-payment requirement.
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