6ABBA. [ Other electronic modes. [Inserted by Notification No. G.S.R. 56(E), dated 29.1.2020 (w.e.f. 26.3.1962).]
- 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 subsection (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]
