Mumbai: Income tax assessees can now use bank accounts of any person in addition to credit and debit cards to deposit tax, the Central Board of Direct Taxes (CBDT) said.

''An assessee can make electronic payment of taxes also from the account of any other person. However, the challan for making such payment must clearly indicate the Permanent Account Number (PAN) of the assessee on whose behalf the payment is made," a CBDT notification said.

It is not necessary for taxpayers to pay taxes from their own accounts in an authorised bank, it said, adding that payment of any amount by a deductor by way of tax deducted at source (TDS) or tax collected at source (TCS) would also be accepted.

The decision was taken after representation from certain domestic and overseas taxpayers, who were facing difficulties in complying with the mandatory e-payment of taxes.

Income tax assesses overseas have been complaining that they were unable to meet the know-your-customer norms of the banks and make payment of taxes through the electronic mode as they have no bank accounts in India.

The income tax department has also received complaints from number of domestic companies that they were facing difficulties in availing internet banking facilities of the authorised banks.

Tax payers could pay taxes electronically through internet banking facility of authorised bank, credit cards or debit cards as well, CBDT clarified.

CBDT had, earlier, made it mandatory for companies, businesses and professionals covered under audited results, to electronically pay taxes with effect from April this year.