Section 269SU: Acceptance of payment through prescribed electronic modes

The Income-tax Act, 1961Central Act · Act 43 of 1961

Repealed. This text is published for reference. It is not in force, and it should not be relied on as current law without checking what replaced it. Repealed by the Income-tax Act, 2025, with effect from 1 April 2026

Acceptance of payment through prescribed electronic modes.

Every person, carrying on business, shall provide facility for accepting payment through prescribed electronic modes, in addition to the facility for other electronic modes, of payment, if any, being provided by such person, if his total sales, turnover or gross receipts, as the case may be, in business exceeds fifty crore rupees during the immediately preceding previous year.

Where this provision sits

Act	The Income-tax Act, 1961
Section	269SU
Marginal note	Acceptance of payment through prescribed electronic modes
Jurisdiction	Central
Status	Repealed

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