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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 modes defined: card, UPI and bank transfer accepted for specified income-tax compliance provisions.</h1> The rule prescribes recognised other electronic modes of payment for application under specified Income-tax provisions, listing credit card, debit card, net banking, IMPS, UPI, RTGS, NEFT and BHIM Aadhar Pay as acceptable digital payment mechanisms for transactional and compliance purposes.

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