Part DCA - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head (From Rule 10TI to Rule 10TIC)
Electronic payment acceptance requirement: large businesses must provide RuPay debit card, UPI and UPI QR code options. Businesses with total sales, turnover or gross receipts exceeding the prescribed turnover threshold must provide facilities to accept electronic payments by RuPay debit card, Unified Payments Interface (UPI) and UPI QR Code, alongside any other electronic modes already offered, as mandated by Rule 119AA of the Income-tax Rules, 1962.
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Provisions expressly mentioned in the judgment/order text.
Electronic payment acceptance requirement: large businesses must provide RuPay debit card, UPI and UPI QR code options.
Businesses with total sales, turnover or gross receipts exceeding the prescribed turnover threshold must provide facilities to accept electronic payments by RuPay debit card, Unified Payments Interface (UPI) and UPI QR Code, alongside any other electronic modes already offered, as mandated by Rule 119AA of the Income-tax Rules, 1962.
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