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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Electronic payment mandate requires large businesses to provide prescribed electronic payment modes as an additional compliance measure.</h1> A new statutory provision requires every person carrying on business whose total sales, turnover or gross receipts in the immediately preceding previous year exceed fifty crore rupees to provide facility for accepting payment through prescribed electronic modes, in addition to any other electronic payment facilities, by way of insertion of section 269SU into the Income-tax Act.

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