Rule - 6ABBA (of Income Tax Rules, 1962), Income-tax Rules

The following shall be the other electronic modes for the purposes of clause (d) of first proviso to section 13A (of Income Tax Act, 1961), clause (f) of sub-section (8) of section 35AD (of Income Tax Act, 1961), sub-section (3), sub-section (3A), proviso to sub-section (3A) and sub-section (4) of section 40A (of Income Tax Act, 1961), second proviso to clause (1) of Section 43 (of Income Tax Act, 1961), sub-section (4) of section 43CA (of Income Tax Act, 1961), proviso to sub-section (1) of section 44AD (of Income Tax Act, 1961), second proviso to sub-section (1) of section 50C (of Income Tax Act, 1961), second proviso to sub-clause (b) of clause (x) of sub-section (2) of section 56 (of Income Tax Act, 1961), clause (b) of first proviso of clause (i) of Explanation to section 80JJAA (of Income Tax Act, 1961), section 269SS (of Income Tax Act, 1961), section 269ST (of Income Tax Act, 1961) and section 269T (of Income Tax Act, 1961), 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;