CBDT Circular on payment of direct taxes to specified banks at the place of assessment


Payment of direct taxes, other than tax deducted at source, to be made at the place where taxpayer is assessed to tax


Circular: No. 306 [F. No. 385/7/81-IT(B)], dated 19-6-1981.

1. Instances of delay in giving 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 challan reaching the Income-tax Officer concerned.

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