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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 facilitation required for large businesses to offer prescribed electronic payment methods in addition to existing options.</h1> Persons carrying on business with total sales, turnover, or gross receipts exceeding fifty crore rupees in the preceding tax year must provide facility for accepting payments through prescribed electronic methods, in addition to any other electronic payment methods already offered.

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