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<h1>Application fee under section 245MA must be paid via the e Pay route on the e filing portal using PAN or TAN flows.</h1> Payment of the application fee u/s 245MA must be made via the e Pay tax functionality on the e filing portal. PAN users should use E Pay 'Fee/Other payment' tile Major head 'Miscellaneous Receipts (0075)' Minor head 'other miscellaneous receipts (800)' Subtype '14 Application Fee u/s 245MA'. TAN users should use E Pay 'Miscellaneous Receipts' tile and then select the same major head, minor head, and subtype '14 Application Fee u/s 245MA'.