Extended e-payment deadline allows electronic tax payments until midnight; banks to extend branch hours for government business. The RBI directed agency banks to extend branch counters for designated government-business branches on specified dates and confirmed that all electronic transactions would continue until midnight on the final date; accordingly, taxpayers may make e-payments until that midnight. The CBEC circular instructs revenue officers to issue Trade Notices to publicize the extended banking hours and the extended e-payment deadline so assessees can utilize the extended window.
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Provisions expressly mentioned in the judgment/order text.
Extended e-payment deadline allows electronic tax payments until midnight; banks to extend branch hours for government business.
The RBI directed agency banks to extend branch counters for designated government-business branches on specified dates and confirmed that all electronic transactions would continue until midnight on the final date; accordingly, taxpayers may make e-payments until that midnight. The CBEC circular instructs revenue officers to issue Trade Notices to publicize the extended banking hours and the extended e-payment deadline so assessees can utilize the extended window.
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