May 21, 2020
CBDT exempts some B2B transactions from deploying certain e-payment facilities
CBDT exempts some B2B transactions from deploying certain e-payment facilities
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The Central Board of Direct Taxes (CBDT) has exempted businesses not dealing with retail customers from deploying certain e-payment facilities using debit cards powered by RuPay, Unified Payments Interface (UPI) and Unified Payments Interface Quick Response Code (UPI QR Code).
“It is hereby clarified that the provisions of Section 269SU of the Act shall not be applicable to a specified…
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