https://www.taxtmi.com/acts?id=38233 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. en-us Fri, 31 Jan 2020 14:23:18 +0530 Mon, 18 May 2026 14:49:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=38233 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. Act-Rules Income Tax Fri, 31 Jan 2020 14:23:18 +0530 https://www.taxtmi.com/acts?id=38233