Receipt obligation: mandatory issuance of receipts for any tax money paid or recovered, securing payment evidence and taxpayer protection.
The provision mandates that a receipt shall be given for any money paid or recovered under the Income Tax Bill, 2025, covering voluntary payments and enforced recoveries under the Act. The clause is mandatory but silent on form, content, timing, issuing authority, mode of delivery, and consequences for non-issuance; subordinated rules and administrative practice-including electronic acknowledgments-are expected to fill these operational gaps. The receipt serves as an acknowledgement and evidentiary record rather than an automatic discharge of liability.