Tax deducted or collected at source shall be deposited to the credit of the Central Government by following modes:

• 1) Electronic mode: E-Payment is mandatory for
  • a) All corporate assesses; and
  • b) All assesses (other than company) to whom provisions of section 44AB of the Income Tax Act, 1961 are applicable.
• 2) Physical Mode: By furnishing the Challan 281 in the authorized bank branch

Where tax is deducted/collected by government office, it can remit tax to the Central Government without production of income-tax challan. In such case, the Pay and Accounts Officer or the Treasury Officer or the Cheque Drawing and Disbursing Officer or any other person by whatever name called to whom the deductor reports the tax so deducted and who is responsible for crediting such sum to the credit of the Central Government, shall submit a statement in Form No. 24G.to NSDL within prescribed time-limit.