Can payment of advance tax be made through any bank account?

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.