Para 15.7.6 — CAM
CAM
Original Rule Text
15.7.6 Generation of CIN in the case of challans tendered with Cheque/Draft of another bank: a) In case an instrument drawn on another bank is presented; the payment would not be realized immediately. In such cases, the CIN is generated later only after the instrument is realized, and the cashier should give an acknowledgment on the taxpayer’s counterfoil and a stamp to the effect that “the acknowledgment by the bank is subject to realization of the cheque/DD”. The taxpayer need not visit the bank again to get the CIN on the realization of the cheque/DD, as the same is available from her log-in account on TIN 2.0 portal.