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 for businesses above the turnover threshold through RuPay, UPI and UPI QR Code. Every person carrying on business whose total sales, turnover or gross receipts in the immediately preceding previous year exceed the prescribed threshold must provide a facility for accepting payment through specified electronic modes, in addition to any other electronic payment facilities already available. The mandatory modes are RuPay debit card, Unified Payments Interface (BHIM-UPI), and Unified Payments Interface Quick Response Code (BHIM-UPI QR Code).
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.
Electronic payment acceptance requirement for businesses above the turnover threshold through RuPay, UPI and UPI QR Code.
Every person carrying on business whose total sales, turnover or gross receipts in the immediately preceding previous year exceed the prescribed threshold must provide a facility for accepting payment through specified electronic modes, in addition to any other electronic payment facilities already available. The mandatory modes are RuPay debit card, Unified Payments Interface (BHIM-UPI), and Unified Payments Interface Quick Response Code (BHIM-UPI QR Code).
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