Receipt to be Given for Payment

Section 517 — - RECEIPT TO BE GIVEN FOR PAYMENT

Section 517 of the Income-tax Act, 2025 corresponds to s. 289 of the Income-tax Act, 1961.

STATUTORY ARCHITECTURE

Department shall give receipt for any money paid or recovered under the Act. Now electronic via OLTAS / TRACES challan acknowledgment.

PRACTITIONER PLANNING NOTES

• Retain challan with CIN (Challan Identification Number) for at least 8 years.

CROSS-REFERENCES

• s. 533 [295] -- Rules.
• s. 535 [298] -- Removal of difficulty.
• s. 536 [Repeal] -- Saving clause.