https://www.taxtmi.com/acts?id=53354 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. en-us Fri, 20 Mar 2026 17:48:18 +0530 Mon, 06 Apr 2026 14:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=53354 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. Act-Rules Income Tax Fri, 20 Mar 2026 17:48:18 +0530 https://www.taxtmi.com/acts?id=53354