The returns for any month, quarter or year or part thereof, as the case may be, shall be furnished along with the receipted challans showing payment of tax in accordance with the provisions of rules in this Part:

Provided that notwithstanding anything contained in this rule, where the payment has been made electronically, the return shall be furnished along with the receipt obtained on payment of tax electronically through the concerned web sites of such banks as referred to in sub-rule (5) of rule 168.