The payment of tax may be made into a Government treasury or to the Taxation Authority in cash or by demand draft:
Provided that-
(a) if the amount is sent by post, it shall not be sent except by demand draft;
(b) no demand draft shall be accepted by the Taxation Authority unless it is crossed and is drawn on a bank at the place where the cash business of the Treasury is conducted by the State Bank of India, the Reserve Bank of India or any other bank conducting the cash business of the State Government at such place;
(c) where payment is made by demand draft the date of actual remittance of such demand draft to the Taxation Authority shall be deemed to be the date of payment;
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(d) where payment is made into a Government Treasury, the duplicate of the chalan number, date of payment and the name of the Government Treasury shall be intimated to the Taxation Authority.