Advance tax payment may be made from any person's bank account provided the challan shows the assessee's Permanent Account Number. Payment of advance tax need not be made from the assessee's own account and may be made from any other person's account, provided the challan for the payment clearly indicates the assessee's Permanent Account Number on whose behalf the payment is made so the payment can be correctly attributed.
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.
Advance tax payment may be made from any person's bank account provided the challan shows the assessee's Permanent Account Number.
Payment of advance tax need not be made from the assessee's own account and may be made from any other person's account, provided the challan for the payment clearly indicates the assessee's Permanent Account Number on whose behalf the payment is made so the payment can be correctly attributed.
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