Selection of appropriate challan for payment of direct taxes and its proper filling up by taxpayer
Circular: No. 232 [F. No. 385/79/77-IT(B)], dated 26-11-1977.
1. Challans for the payment of (a) advance tax, (b ) tax deducted at source, and (c) self-assessment tax are filled in by the taxpayers or their representatives without getting them signed by the Income-tax Officers. The credit for the payment of tax is given on the basis of the counterfoil of the challan