TDS Online Payment

This query is : Resolved

M H Laskar (Querist)
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20 June 2009 As Income Tax Deptt. has made it mandatory to Deposite TDS/TCS Online, but some organisations can't avail Net Banking for some Internal Problem or some have Banking problems (Account hold in the Bank which are not Authorised). In these cases, Is this possible to pay online by any Individual / Consultant on behalf of the said Organisation/s ?
Kindly send me if there is any reerence from IT Deptt. to my mail ID : mhlaskar@gmail.com

Thankx & Regards,

Shyam Lal Naik

Shyam Lal Naik (Expert)
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20 June 2009 CBDT has clarified that e payment can be made from the bank account of any other person. Para 4 of circular no. 5/2008 dtd. 14/7/2008 is reproduced below.

"With a view to facilitating electronic payment of taxes by different categories of taxpayers, it is hereby clarified that, - an assessee can make electronic payment of taxes also from the account of any other person. However, the challan for making such payment must clearly indicate the Permanent Account Number (PAN) of the assessee on whose behalf the payment is made. It is not necessary for the assessee to make payment of taxes from his own account in an authorized bank. Further, it is also clarified that payment of any amount by a deductor by way of Tax Deducted at Source (TDS) or Tax Collected at Source (TCS) shall fall within the meaning of 'tax' for the purpose of the rule 125 of the Income-tax Rules, 1962."