Persons authorized to make Credit card / Debit card / Net banking payment are as below:
|Category of Applicant||Payment by Credit Card / Debit Card / Net Banking can be made by / for|
|Individual||Self, immediate family members (parents, spouse, children)|
|HUF||Karta of the HUF|
|Company||Any Director of the Company|
|Firm / Limited Liability Partnership||Any Partner of the Firm / Limited Liability Partnership|
|Association of Person(s) / Body of Individuals / Association of Person(s) Trust / Artificial Juridical Person / Local Authority||Authorized Signatory covered under section 140 of Income Tax Act, 1961|
Applicants making credit card / debit card payment will be charged an additional surcharge of Rs. 5.00 by the bank providing payment gateway facility.
Applicants making payment through Net Banking facility will be charged an additional surcharge of Rs. 4.00 + service tax for payment gateway facility.
Do you think CBDT should extend Tax Audit Report and relevant ITR Due Date? Please Comment, Vote, Retweet and Like.— Tax Guru (@taxguru_in) September 18, 2018