Section 85 : Time, place and mode of payment of tax

1) Tax required to be paid under this Act has to be paid in the place and mode as prescribed and the Department may so prescribe that tax to be so paid has to be paid also through electronic means.

2) Tax required to be paid under this Act has to be paid in the following time, subject to sub-section (1):-

a) In the case of one who has to pay by withholding advance tax, in the time mentioned in sub-section (4) of Section 90,

b) In the case of one who has to pay tax in instalments, in the time mentioned in sub-section (1) of Section 94,

c) In the case of one who has to pay the assessed tax:

(1) On the date when the income return is to be submitted in respect of the assessment of tax referred to in Section 99,

(2) Within the time limit as specified in the tax assessment notice delivered pursuant to Section 102 in respect of tax assessed pursuant to sub-section (2) of Section 100,

(3) Within the time limit as specified in the tax assessment notice delivered pursuant to Section 102 in respect of amended tax assessment made pursuant to  Section 101,

d) In respect of the amounts required to be paid to the Department as per any notice issued pursuant to sub-section (8) of Section 104, sub-section (1) of Section 109, or sub-section (1) of Section 110, on the date mentioned in the notice,

e) In respect of a liability fixed upon failure of any entity to pay tax pursuant to sub-section (2) of Section 107, at the same time when the entity has to pay tax,

f) In respect of the amounts required pursuant to sub-section (3) or (4) of Section 108, within seven days of the date on which the amounts are adjusted by auction sale gradually or on which the amounts cannot be so adjusted, and

g) In respect of the fees and interest assessed pursuant to Section 122, on the date as mentioned in the assessment notice.

3) The date on which tax has to be paid shall not be affected in the following circumstances:-

a) An action taken by the Department pursuant to Chapter 20 to recover tax, or

b) Other action has commenced, pursuant to this Act.