What are the special procedures to be followed for deposit of tax by way of NEFT or RTGS

In order to deposit tax by way of NEFT or RTGS, the taxable person needs to generate a mandate form along with the challan and submit it to Bank for processing.

(ICAI FAQ PUBLICATIONS 06-09-2017 PAYMENT OF TAX, INTEREST ,PENALTY AND OTHER AMOUNTS: FAQ NO. 11)