Section 2(20A) in Uttarakhand Value Added Tax Rules, 2005
(20A)[ "e-payment or Online Payment" means electronic transfer of funds from payer's bank account into the payee's bank account:] [Substituted vide Notification No. 557/2010/181(120)/XXVII(8)/2008, dated 31-12-2010.][20(B) "e-challan" means copy of the challan of online payment in the prescribed form generated by the bank the tax payer online by electronic device;] [Clause 20(B) of rule 2 inserted vide Notification No. 557/ 2010/181 (120)/XXVII(8)/ 2008, dated 31-12-2010.]
