RULE 14 (2) & (3)

Rule 14(2) 14. Payment of Tax by enrolled persons(2) Where payment of tax, interest and penalty (if any) if required to be made to a Collecting Agent appointed under Section 14 such payment shall be made within such time as may be notified by means of a paying-in-slip duly gilled in Form VI in duplicate. Rule 14(3) (3) The Collecting Agent shall credit to the treasury by challan in quadruplicate on or before the 10th of each month the amount of tax, interest and penalty collected by him during the preceding month under sub-rule (2) and forward the receipted copy of the challan mareked Duplicate to such authority as may be specified by the Commissioner along with a statement of collection in Form VII signed and verified by him.