Hai, as per RBI NOTICATIONS
27. Cut off time for e-Payment transactions pertaining to Government Revenue
(RBI/2008/275 & DGBA. GAD. No.10577/42.01.038/2007-08 dated April 3, 2008)
Banks authorized for e-payment of CBDT revenue were advised that payment under OLTAS received up to 8.00 p.m. may be treated as received on the same day and those received thereafter be treated as received on next working day.