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जिस का टर्नओवर 50 करोड़ से ज्यादा है उन्हें डिजिटल पेमेंट सिस्टम इंस्टॉल करना पड़ेगा तथा वह सिस्टम चालू हो जाए इसकी व्यवस्था करनी पड़ेगी अगर 31 जनवरी 2020 तक यह व्यवस्था नहीं होती है तो धारा 271DB प्रोविजन के आधार पर ₹5000 रोज की पेनल्टी लगाई जा सकती है कृपया सभी ध्यान दें FCA BPMUNDRA
- Insertion of new section 269SU.
Acceptance of payment through prescribed electronic modes.
After section 269ST of the Income-tax Act, the following section shall be inserted with effect from the 1st day of November, 2019, namely:—
“269SU. Every person, carrying on business, shall provide facility for accepting payment through prescribed electronic modes, in addition to the facility for other electronic modes, of payment, if any, being provided by such person, if his total sales, turnover or gross receipts, as the case may be, in business exceeds fifty crore rupees during the immediately preceding previous year.”.
- Insertion of new section 271DB.
Penalty for failure to comply with provisions of section 269SU.
After section 271DA of the Income-tax Act, the following section shall be inserted with effect from the 1st day of November, 2019, namely:—
“271DB.(1) If a person who is required to provide facility for accepting payment through the prescribed electronic modes of payment referred to in section 269SU, fails to provide such facility, he shall be liable to pay, by way of penalty, a sum of five thousand rupees, for every day during which such failure continues:
Provided that no such penalty shall be imposable if such person proves that there were good and sufficient reasons for such failure.