Payment of TAX/Tax ke payment kaun karega

[Electronic payment of tax.

125. (1) The following persons shall pay tax electronically on or after the 1st day of April, 2008:—

(a)		a company; and
(b)		a person (other than a company), to whom the provisions of section 44AB are applicable.

(2) For the purposes of this rule :—

(a)

"pay tax electronically" shall mean, payment of tax by way of—

(i)		internet banking facility of the authority bank; or
(ii)		credit or debit cards;

(b)

the word "tax" shall have the meaning as assigned to it in clause (43) of section 2 of the Act and shall include interest and penalty.]