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        Income Tax

        Income-tax (10th Amendment) Rules, 2022 - 42/2022 - Income Tax

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        Investment eligibility expanded: authorised payment system operators may invest in ONDC instruments to enable interoperable digital commerce. The rules add clause (vb) to rule 17C permitting investment by a person authorised under the Payment and Settlement Systems Act in the equity share capital, bonds or debentures of Open Network for Digital Commerce Ltd to participate in network-based open protocol models enabling digital commerce and interoperable digital payments in India.
                      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.

                            Investment eligibility expanded: authorised payment system operators may invest in ONDC instruments to enable interoperable digital commerce.

                            The rules add clause (vb) to rule 17C permitting investment by a person authorised under the Payment and Settlement Systems Act in the equity share capital, bonds or debentures of Open Network for Digital Commerce Ltd to participate in network-based open protocol models enabling digital commerce and interoperable digital payments in India.


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