Rule 8 — RPR

8. Presentation of challan.– (1) Except as otherwise provided in these rules or unless the Government directs otherwise in relation to any particular class of transactions, any person or party paying money in the Government Account in a bank under rule 5 shall present with challan.

(2) Except where any other arrangement has been authorised by the Government for the supply of challan forms, printed forms of challan, preferably bi-lingual shall be supplied by the departmental officer or by the bank free of charge.

Note: Receipts relating to direct taxes and indirect taxes shall be credited or remitted by the tax payers into the Reserve Bank and branches of authorised banks or on their portal in accordance with rule 4, using challan forms specifically specified by the Principal Accounts Office, Central Board of Direct Taxes or Central Board of Indirect taxes and Customs under the provisions of the scheme of revenue collection of these Boards.