(1) Any person shall pay tax payable by him/her pursuant to the Act, in the following place and in the
following manner:-
(a) A place where the Department has notified for the payment of tax to any person,
(b) In the cases other than that mentioned in Clause (a), in the bank recognized to carry on governmental
transactions, or the Department.
(2) In cases any person pays tax to the bank recognized to carry on governmental transactions pursuant to Sub-rule (1), such person shall  provide information thereof to the Department.
(3) The tax may be paid as follows while paying the tax pursuant to Sub-rule (1):-
(a) Paying in to the Department, by cash up to the limit prescribed by the Department and by cheque or
draft where the amount is more than the limit, or (b) Paying in to the bank recognized to carry on
governmental transactions, by cash, cheque or draft.
(4) In cases where tax is paid by a cheque pursuant to Sub-rule (3) and the cheque is not paid for any reason, the person handing over the cheque has to pay to the department such amount as specified by the
department for all the expenses incurred by it until the date of payment. The amount of expenses to be so specified by the Department shall also include the amount of interest, fee and fine chargeable for tax until the
date of payment.