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        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.

        <h1>Direct tax collection authorisation enables taxpayers to pay via IDFC FIRST Bank's online and branch channels with downloadable challans.</h1> IDFC FIRST Bank is authorised by the CBDT and RBI to collect Direct Taxes through integration with the Income Tax portal; taxpayers may select IDFC FIRST Bank as the e payment option when creating a challan, complete payment via the bank's Retail or Corporate Internet Banking or at branches using cash, cheque or demand draft, and download the paid challan as proof. The bank is collaborating with CBDT to introduce additional payment options including UPI and card payments, subject to technical and regulatory approvals.

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