Rule 6ABBA of Income Tax Rules: Other electronic modes

The rule states that:

The following shall be the other electronic modes for the purposes of clause (d) of first proviso to section 13A, clause (f) of sub-section (8) of section 35AD, sub-section (3), sub-section (3A), proviso to sub-section (3A) and sub-section (4) of section 40A, second proviso to clause (1) of Section 43, sub-section (4) of section 43CA, proviso to sub-section (1) of section 44AD, second proviso to sub-section (1) of section 50C, second proviso to sub-clause (b) of clause (x) of sub-section (2) of section 56, clause (b) of first proviso of clause (i) of Explanation to section 80JJAA, section 269SS, section 269ST and section 269T, namely:-

(a)Credit Card;

(b)Debit Card;

(c)Net Banking;

(d)IMPS (Immediate Payment Service);

(e)UPI (Unified Payment Interface);

(f)RTGS (Real Time Gross Settlement);

(g)NEFT (National Electronic Funds Transfer); and

(h)BHIM (Bharat Interface for Money) Aadhar Pay;