While we make payment of Direct Taxes via the ‘NSDL Web site’, every time we have to fill the address of the assessee, which in my opinion can be dispensed with since the address of the assessee is already available with the Income Tax Department and it should be made available on entering the PAN of the assessee to save time. If the assessee wishes to change the address already provided to the department he should be instructed to do it by filing 49B with the required documents for the address proof since even if the assessee changes his address while paying taxes it is of no use. After paying tax for an assessee, an option can be given to continue in the site and pay taxes for the same assessee or for others by providing special menu for the same. As of now, once the payment is completed, he will be out of the site and again he has to start from the beginning.

At present there is no option to pay the ‘Appeal Fees’ in the main window as the options available are: ‘Advance Tax’, ‘Sur Tax’, ‘Tax on Distributed Profit’, ‘Tax on Distributed Income’, Self Assessment  Tax’ and ‘Tax on Regular Assessment’. Now we go via ‘Tax on Regular Assessment’  and after logging into the site of the Bank we select the option ‘Others’ out of the options listed viz. ‘Tax’, ‘Surcharge’, ‘Penalty’, ‘Education Cess’, ‘Interest’ and ‘Others’.

Again while paying ‘Self Assessment Tax’ after claiming deduction for TDS and Advance Tax it will not be possible to fill the columns provided other than ‘Tax’ such as ‘Surcharge’, ‘Education Cess’ and ‘Interest’. Hence it is to be altered accordingly.

In the interest of the Assessees to save time and to have clarity it is requested that a detailed analysis may be made in the procedure of payment of taxes and tax-payer friendly measures may be brought in early by the Income Tax Department.

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  1. Anil Kumar says:

    Time suggestions taken seriously. Appeal fees is paid by using code 300 Self Assessment tax and not Code 400 Tax on Regular Assessment.. Appeal fee can never be a tax. It is very funny that even after 15 years after introducing new format of challans for online payments, no provision has-been made for payment of Appeal fee.

    1. C.A. M. Lakshmanan says:

      In the first screen you have to select any one Tax and normally we go via ‘Tax on Regular Assessment’ and the option ‘Others’ appears in the next screen only. So far the Appeal Fees paid is taken into account.

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January 2021