26A. Mode of payment of tax by the assessee

26A. Mode of payment of tax by the assessee:--

¹[(1) All payments of tax under any provision of the ordinance and pay other payments relating to any proceeding under the ordinance shall br made by-

(a) Automated challan (a-challan), Pay order or demand draft or account payee  cheaque of a scheduled bank issued in favour of the deputy commissioner of taxes of the concerned taxes circle;or

(b) electronic payment (e-payment).

(2) Where the amount of payment under sub-rule (1) does not exceed tk 5 lakhs, It shall be made by automated challan or electronic payment (e-payment).

(3) Where the payment is made by account payee cheque, it is to be paid in a manner by which it can be enchashed within the same clearing house where the office of the concrened Deputy Commissioner of taxes is situated.

(4) Payment under sub-rules (1) shall be made as follows-

(a) Where any payment is made under section 64, on or before the dates specified in section 66;

(b) Where any payment is made under section 74, on or before the dates on Which the return of income is field;

(c) Where any payment is made under any other provisions of the ordinance, on or before the date specified in the demand notice;]

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¹.Subs.এস,আর,,ও নং173-আইন/আয়কর ২০21. তাং 0৩-০6-২০21

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