Sec 2(43) – Electronic Cash Ledger

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Sec 2(43) – Electronic Cash Ledger 2017-04-14T03:13:12+00:00

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    #1218 |

    “electronic cash ledger” means the electronic cash ledger referred to in sub- section (1) of section 49;

    Priya MadrechaPriya Madrecha
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    Electronic cash ledger means a cash ledger maintained in electronic form by each registered person. The amount deposited through various modes of payment (viz., internet banking, debit/ credit cards, NEFT/ RTGS or by any other mode), shall be credited to the electronic cash ledger. The amount available in this ledger can be used for the payment of:
    (a)    Tax
    (b)    Interest
    (c)    Penalty
    (d)    Fees or
    (e)    Any other amount payable.

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