CBDT gives clarification on mandatory e-payments u/s 269SU

Last updated: 21 May 2020


CBDT clarified that the provisions of section 269SU of the Act shall not be applicable to a specified person having only B2B transactions if at least 95% of aggregate of all amounts received during the previous year, including amount received for sales, turnover or gross receipts, are by mode other

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Category Income Tax   Report

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