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

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

CLARIFICATION 1

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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