Mandatory e-payment GAR-7 challans require use of the full PAN-based assessee code and bank double-stamping for correct accounting. Mandatory use of GAR-7 challans for e-payment requires assessees to provide accurate, legible entries including the full PAN-based assessee code from the registration certificate so payments are credited correctly; pre-printed challans are recommended, separate coloured challans must be used by major head, and banking procedures require submission of a single copy with a receipted counterfoil and double date-stamping by the bank.
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 GAR-7 challans require use of the full PAN-based assessee code and bank double-stamping for correct accounting.
Mandatory use of GAR-7 challans for e-payment requires assessees to provide accurate, legible entries including the full PAN-based assessee code from the registration certificate so payments are credited correctly; pre-printed challans are recommended, separate coloured challans must be used by major head, and banking procedures require submission of a single copy with a receipted counterfoil and double date-stamping by the bank.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
