(1) A person shall pay the tax payable in accordance with the Act as follows instead of the following:-
(a) If the Department has notified a person of the place of payment of tax, at that place,
(b) In cases other than clause (a) in a recognized bank or department for government transactions.
(2) If a person has paid tax to a bank recognized for conducting government business as per sub-rule (1), the information thereof shall be given to the department.
(3) When paying tax according to sub-rule (1), it can be paid as follows:- (a) When paying in the department, in cash up to the limit specified by the department and if it exceeds that limit, by check or draft, or
(b) When paying in a recognized bank for government transactions, by cash, check or draft or by electronic means. However, when paying through a recognized bank for government transactions, the amount of more than ten lakh rupees must be paid by check, draft or electronic means.
(4) According to sub-rule (3), if the check is not paid due to any reason, the person submitting the check shall pay the amount specified by the department for all expenses incurred by the department up to the date of payment in order to receive payment from the check. In this way, when determining the amount of expenses, the department should also include the amount of interest, fees and fines due to the tax until the payment date.