DRC-04 is the acknowledgement the officer issues accepting a payment you made voluntarily through DRC-03 before any show cause notice. It confirms the payment was received and accepted for the matter it was made for.
Rule 142(2) provides that where tax, interest and any applicable penalty are paid before a show cause notice, the person informs the officer through DRC-03 and the officer issues an acknowledgement in DRC-04. Under Section 73 and the non-fraud part of Section 74A, paying full tax and interest before a notice means no notice is issued for that amount.
DRC-04 is mostly seen after payments made following audit observations, scrutiny or a DRC-01A intimation. It gives you a document from the officer, not just a portal receipt, showing the payment was accepted.
DRC-04 accepts the payment; it is not a finding that nothing more is due. If the officer believes the amount paid is less than what is payable, a show cause notice can still be issued for the balance. Interest is a common gap, so make sure interest up to the payment date was included.
Keep DRC-03, DRC-04 and your working of the amount in one file. If the same issue is later raised in audit or scrutiny, these documents show it was paid before any notice. If DRC-04 is not issued, your DRC-03 acknowledgement remains valid proof of payment; you can request DRC-04 in writing for your records.
If you later receive a notice for the same issue, reply by pointing to DRC-03 and DRC-04, and show your interest computation. Ask the officer to restrict the notice to any genuine shortfall.
Received a notice like this? Our chartered accountants draft the reply from your records and an authorised representative follows up with the officer, so you do not have to visit the department. Call or WhatsApp +91 63677 44602, or use the form below.
This guide explains the law in general terms as of October 2026. Time limits and requirements can depend on the facts of your case and on the notice you received.
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