Income-tax Rules, 2026

Rule 333Electronic payment of tax, interest, fee and penalty

Income-tax Rules, 2026 · G.S.R. 198(E), dated 20-03-2026

(1)The following persons shall pay electronically the tax, interest, fee and penalty on or after the date of commencement of this rule: —

(a)a company; and

(b)a person (other than a company), to whom the provisions of section 63 are applicable.

(2)For the purposes of this rule,—

(a)"pay electronically" shall mean, payment by way of—

(i)internet banking facility of the authorised bank; or

(ii)credit or debit cards; and

(b)the word "tax" shall have the meaning assigned to it in section 2(106).

This rule refers to

§ 2 Definitions

§ 63 Tax audit

Referenced by

Rule 218 Time and mode of payment to Government account of tax deducted or collected at source or tax paid under section 392(2)(a)