EPAYMENT FROM OTHERS BANK ACCOUNT ALLOWED

Dear Friends,As I have given my opinion about the two issue earlier the same has been confirmed by the CBDT in his circular 5/2008 dated 14/07/2008.The issue were
whether a person can make e payment of taxes from others bank accounts or friends bank account?
Is tds also liable to be paid online mandatoryand I have given my opinion in earlier blog post that there is no restriction in epayment from others account and tds should also be deposited online.now lets discuss details of the circular,CBDT says
Foreign resident assessee have no access in Indian banking system due to non completion of KYC norms by bank unable to open account in authorise bank to receive e payment of taxes.
Indian Resident assessee has also facing problem to open account in such banks
Clarification has also been sought whether TDS is also covered within the meaning of "TAX" under rule 125 of income tax rules 1962 and required to be deposited mandatory by certain persons ?On these issues CBDT has clarified that
An assessee can make e payment of taxes from any other persons account .however challan must clearly indicate the pan of the person on whose behalf payment is made.
Its not necessary for the assessee to make payment of taxes from his own account in authorise bank.
Its also clarified that payment of any amount by the deductor by the way of tax deducted at source (tds) shall fall within the meaning of 'tax"for the purpose of the rule 125 of the income tax rules,1962So now both the issue has been clarified ,as both this issue are classificatory in nature hence they will be applicable from the date of applicability of original circular i.e 01.04.2008 ,so those who has made the payment from others accounts need not worry for payment already payment ,but those who has not started making tds payment online should now wake up and should start making it online with immediate effect.