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        Income Tax

        Rule 48 - Other electronic modes of payment

        Income-Tax Rules, 2026

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        Electronic modes of payment defined for income tax purposes through specified cards, banking channels, UPI, and CBDC wallets. Rule 48 identifies the recognised other electronic modes of payment for specified provisions of the Income-tax Rules, 2026. The listed modes are credit card, debit card, net banking, IMPS, UPI, RTGS, NEFT, BHIM Aadhaar Pay, and Tier-III full KYC Central Bank Digital Currency wallets, including P-CBDC and wholesale or cross-border CBDC. The rule operates as a definitional and classification provision fixing the scope of the designated payment instruments.
                      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 modes of payment defined for income tax purposes through specified cards, banking channels, UPI, and CBDC wallets.

                            Rule 48 identifies the recognised other electronic modes of payment for specified provisions of the Income-tax Rules, 2026. The listed modes are credit card, debit card, net banking, IMPS, UPI, RTGS, NEFT, BHIM Aadhaar Pay, and Tier-III full KYC Central Bank Digital Currency wallets, including P-CBDC and wholesale or cross-border CBDC. The rule operates as a definitional and classification provision fixing the scope of the designated payment instruments.


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