https://www.taxtmi.com/circulars?id=4706 Place of assessment should determine where payments of direct taxes (other than tax deducted at source) are made so departmental receipted challans reach the assessing Income-tax Officer promptly and taxpayers receive timely credit. Tax deducted at source payments must be made at the Income-tax Office location where the deductor files prescribed TDS statements. Taxpayers with accounts at authorised bank branches should tender cheques at those branches to obtain immediate receipted challans, avoid Clearing-House delays, reduce administrative overhead and enable immediate correction of misclassified payments. en-us Fri, 19 Jun 1981 00:00:00 +0530 Sat, 02 Aug 2008 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=4706 Place of assessment should determine where payments of direct taxes (other than tax deducted at source) are made so departmental receipted challans reach the assessing Income-tax Officer promptly and taxpayers receive timely credit. Tax deducted at source payments must be made at the Income-tax Office location where the deductor files prescribed TDS statements. Taxpayers with accounts at authorised bank branches should tender cheques at those branches to obtain immediate receipted challans, avoid Clearing-House delays, reduce administrative overhead and enable immediate correction of misclassified payments. Circulars Income Tax Fri, 19 Jun 1981 00:00:00 +0530 https://www.taxtmi.com/circulars?id=4706