Rule – 124, Fees for obtaining certified copy of notice
March 31, 2018
Rule – 126, Computation of period of stay in India in certain cases
March 31, 2018

Rule – 125, Electronic payment of tax4

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.


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