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.