E-payment of direct taxes allows taxpayers to pay income tax, corporate tax, and other direct taxes online through net banking without visiting a bank branch. Taxpayers can log into the Income Tax Department website, choose the "pay taxes online" button, and have the tax amount debited from their bank account electronically and credited to the Government of India. Mandatory e-payment of taxes applies to all companies and those filing tax returns under section 44AB starting from April 1, 2008.