The restriction of deposits upto ` 10,000/- per challan per tax period, by cash, cheque or demand draft is not applicable to the deposit made by:
(a) Government Departments or any other deposit to be made by persons as may benotified by the Commissioner in this behalf;
(b) Proper officer or any other officer authorized to recover outstanding dues from any person, whether registered or not, including recovery made through
attachment or sale of movable or immovable properties;
(c) Proper officer or any other officer authorized for the amounts collected by way of cash or cheque, demand draft during any investigation or enforcement activity or any adhoc deposit
(ICAI FAQ PUBLICATIONS 06-09-2017 PAYMENT OF TAX, INTEREST, PENALTY AND OTHER AMOUNTS: FAQ NO. 9)