@ Poornima and @ Brijendra
CBDT has clarified in its Circular No 676 of 14th January 1994, that if the last day of payment is a holiday, then in that case Secion 10 of General Clauses Act, 1897 will be applicable and accordingly an assessee can make the payment in the next immediately following working day and in such cases the mandatory interest leviable under section 234 B and 234 C would not be charged.
Hence the payment can be made on next working day. And in my opinion however there is not written about E-Payment , but one can make E-Payment also on next working day. 
CAclubindia
