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Penalty for not providing facility to accept digital payment as per 269SU to be levied from 01-02-2020: CBDT

December 31, 2019
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In order to allow sufficient time to the specified person to install and operationalise the facility for accepting payment through the prescribed electronic modes as required by section 269SU, the board has clarified that penalty under section 271DB shall not be levied if the specified person installs and operationalises the facilities on or before 31-01-2020.
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