Notification issued prescribing e-mode of payment u/s 269SU

Last updated: 02 January 2020

In furtherance to the declared policy objective of the Government to encourage digital economy and move towards a less-cash economy, a new provision namely Section 269SU was inserted in the Income-tax Act, 1961 (the Act), vide the Finance (No. 2) Act 2019 (the Finance Act), which provides that every

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