Place of payment of direct taxes, etc

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....ng credit to the taxpayers for the payment of direct taxes have been brought to the notice of the Board where such payments are made at a place other than the place of assessment of the taxpayer. The delay is generally due to the time taken in the departmental copy of the receipted chalan reaching the Income-tax Officer concerned. 2. In order to avoid such delays it is suggested that, as far as....

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....he volume of payments on account of direct taxes is very much larger in the metropolitan cities, viz., Delhi, Greater Bombay, Madras, Calcutta, Hyderabad, Bangalore, Ahmedabad and Kanpur. In these cities, therefore, offices of the Reserve Bank, all branches of State Bank of India and all branches of 2 to 3 other selected public sector banks which were in existence on April 1, 1976, provide the fac....

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....ender cheques at the said branch of the authorised bank. This arrangement will enable them to get the receipted copies of chalans without any delay and will also save man-power, etc., by eliminating the Clearing-House Operations in respect of such cheques. Another advantage of this procedure will be that if any payment made by the taxpayer is misclassified, the mistake can be immediately corrected....