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Shristi Rajput
April 21, 2026

Submitted By: Shristi Rajput

Circular No.32/2019 Clarification in respect of prescribed electronic modes under section 269SU of the income tax act

Circular No. 32/2019 clarifies the prescribed electronic payment modes under Section 269SU of the Income-tax Act, 1961, mandating acceptance of payments through specified digital modes to promote cashless transactions.

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