Electronic duty payment mandated via internet banking; officers may allow alternatives with reasons, penalty accrues for late payment. Rule 8 is amended to require assessees to pay duty electronically through internet banking unless the Assistant Commissioner or Deputy Commissioner permits another mode for reasons recorded in writing; the penalty clause is substituted to impose a continuing monthly penalty on duty not paid after one month from the due date, calculated from the due date for each month or part thereof, with 'month' defined by consecutive due dates for payment.