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Rule 4 - Government Dues Payment | KartavyaDesk

RPR

Original Rule Text

4. Payment of Government dues and tax receipts.–Money due to Government may be deposited by the public directly in authorised bank through authorised mode in accordance with the procedure and the form of challan specified in the Subsidiary Instructions.

What This Means

Rule 4 of the Receipt and Payment Rules outlines how the public can pay money they owe to the government, including taxes. It essentially states that individuals and organizations can directly deposit these payments into authorized banks. The rule emphasizes that these payments must be made through authorized methods and using the specific challan forms detailed in the Subsidiary Instructions. This ensures proper accounting and tracking of government revenue.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Key Points

  • •Public can directly deposit money owed to the government in authorized banks.
  • •Payments must be made through authorized modes (e.g., online banking, cash deposit).
  • •Specific challan forms, as detailed in Subsidiary Instructions, must be used.
  • •This rule applies to all types of government dues, including taxes and fees.

Practical Example

Mr. Sharma needs to pay his property tax of ₹15,000 to the Municipal Corporation of Delhi (MCD). According to Rule 4, he can't just hand over the cash to any MCD employee. Instead, he must obtain the correct challan form from the MCD website or office. He then has the option to pay the ₹15,000 either online through the MCD's authorized banking portal or by physically depositing the cash along with the filled challan at a designated bank branch listed by the MCD. This ensures the payment is properly recorded and credited to his account.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Frequently Asked Questions

What are 'authorized modes' of payment?▼
Authorized modes typically include online banking, cash deposit at designated bank branches, and other methods specifically approved by the government and detailed in the Subsidiary Instructions.
Where can I find the correct challan form?▼
The correct challan form can usually be found on the website of the relevant government department or at their physical office. The Subsidiary Instructions will provide specific details.
What happens if I don't use the correct challan form?▼
Using the incorrect challan form can lead to delays in processing your payment or even rejection of the payment. It's crucial to use the form specified in the Subsidiary Instructions.
Does this rule apply to payments made to state governments as well?▼
Yes, the general principle applies to payments made to both central and state governments. However, the specific authorized banks, modes of payment, and challan forms may vary depending on the specific state government's regulations.

This explanation was generated with AI assistance for educational purposes. Always refer to the official gazette notification for authoritative text.

Test Your Knowledge

Question 1 of 3

According to Rule 4 of the Receipt and Payment Rules, where can the public directly deposit money due to the Government?

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