(3)A return to be filed as specified in sub-rule (1) or sub-rule (2) above shall be accompanied by challan(s) in proof of payment of the tax in respect of each of the month in which net tax is payable. [In case the tax payment has been effected through cyber treasury so notified by the Government or through any other electronic system (e-payment) of payment available within the banks, notified by the Government, then such payment be listed in the returns as per the acknowledgments received for every e-payment.[* * *] [Inserted by the Fifth Amendment Rules, 2008 published in the Official Gazette, Series I No. 39 dated 31-12-2008(EO).].] [Substituted vide Amendment Rules 2006 published in the Official Gazette, Series I No. 35 dated 30-11-2006]
