Assessees paying excise duty and service tax of Rs 1 lakh will have to mandatorily pay the levies electronically with effect from January.
The earlier ceiling for mandatory e-filing was Rs 10 lakh.
"From January 1, 2014, a manufacturer or a Service Tax payer who has paid a duty or tax of more than Rs 1 lakh in the previous financial year shall be required to pay duty or tax through Internet banking," the Finance Ministry said.
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