The correct answer is D. All of them.
Payment made through challan will be credited to all of the following registers/ledgers:
- Electronic Tax liability register: This register is used to track all tax liabilities that have been incurred.
- Electronic Credit ledger: This ledger is used to track all credits that have been received.
- Electronic Cash ledger: This ledger is used to track all cash receipts.
Challan is a document that is used to make a payment. It is a receipt that is issued by the government or a private organization to acknowledge the receipt of payment. Challans are used for a variety of purposes, such as paying taxes, fees, and fines.
When a payment is made through challan, the amount of the payment is credited to the appropriate register/ledger. This ensures that all payments are properly recorded and that the correct amount of tax is paid.