93[Electronic payment of tax94.
125. (1) The following persons shall pay tax electronically on or after the 1st day of April, 2008:
(a) a company; and
(b) a person (other than a company), to whom the provisions of section 44AB are applicable.
(2) For the purposes of this rule :
(a) pay tax electronically shall mean, payment of tax by way of
(i) internet banking facility of the authority bank; or
(ii) credit or debit cards;
(b) the word tax shall have the meaning as assigned to it in clause (43) of section 2 of the Act and shall include interest and penalty.]