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)
Other electronic modes under income tax rules define accepted digital payment channels for specified compliance provisions. Rule 6ABBA of the Income-tax Rules specifies the other electronic modes recognised for purposes of various provisions dealing with income computation, deductions, disallowances, valuation, reporting thresholds and related payment or receipt requirements. The modes identified include credit card, debit card, net banking, IMPS, UPI, RTGS, NEFT and BHIM Aadhaar Pay. The rule operates as an inclusive reference provision for the listed sections and provisos, ensuring that transactions carried out through these electronic channels are treated as compliant modes where the Act or Rules refer to payment, receipt or discharge through electronic means.
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.
Other electronic modes under income tax rules define accepted digital payment channels for specified compliance provisions.
Rule 6ABBA of the Income-tax Rules specifies the other electronic modes recognised for purposes of various provisions dealing with income computation, deductions, disallowances, valuation, reporting thresholds and related payment or receipt requirements. The modes identified include credit card, debit card, net banking, IMPS, UPI, RTGS, NEFT and BHIM Aadhaar Pay. The rule operates as an inclusive reference provision for the listed sections and provisos, ensuring that transactions carried out through these electronic channels are treated as compliant modes where the Act or Rules refer to payment, receipt or discharge through electronic means.
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