E-payment mandatory for dealers with specified bank accounts; electronic challan CIN serves as proof of DVAT payment. Two additional banks are authorised to provide e-payment facilities under the Delhi Value Added Tax Act, 2004; dealers with accounts at those banks and on monthly tax periods must use the electronic payment system. The internet-generated challan Part 'C' with the unique Challan Identification Number will be accepted as proof of payment to be enclosed with returns, dealers must obtain a signed and stamped Part 'D' for records, and deposited amounts will be credited after Reserve Bank of India confirmation. Banks must adhere to Information Technology Act security provisions.