Acceptance of tax payments at public sector banks replaces income-tax office cheque counters, requiring record safeguards and taxpayer notice. The Board has ordered immediate withdrawal of Income-tax Office cheque-receipt-counters following nationwide extension of authorised public sector banks to accept direct tax payments. Commissioners must direct officers to collect and securely custody cheque-counter records, deliver assessee challan copies for already accepted cheques, recover and account for unused provisional receipt books, and advise taxpayers about the authorised banks for future payment.
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Provisions expressly mentioned in the judgment/order text.
Acceptance of tax payments at public sector banks replaces income-tax office cheque counters, requiring record safeguards and taxpayer notice.
The Board has ordered immediate withdrawal of Income-tax Office cheque-receipt-counters following nationwide extension of authorised public sector banks to accept direct tax payments. Commissioners must direct officers to collect and securely custody cheque-counter records, deliver assessee challan copies for already accepted cheques, recover and account for unused provisional receipt books, and advise taxpayers about the authorised banks for future payment.
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