Section 187 (Act of 2025)

Section 187 (Act of 2025) — the law in short

What the courts have decided on section 187 (Act of 2025), in one screen. Read this first; open an entry when you need the facts, the reasoning and the source.

• CBDT Circular 32/2019 CBDT Circulars & InstructionsHelps departmentSuperseded by amendment
  My turnover crossed Rs. 50 crore. Must I offer UPI and RuPay, and what does it cost me if I don't?
  Yes, from 1 January 2020. A business whose turnover, sales or gross receipts exceeded Rs. 50 crore in the preceding previous year must provide three facilities under s.269SU: RuPay debit card, BHIM-UPI and UPI QR code. Section 271DB charges Rs. 5,000 for each day of default, and after the grace period the count runs from 1 February 2020.

Listed strongest first: Supreme Court, then High Court, then Tribunal, then CBDT. Nothing here has yet been read in full by a chartered accountant — open an entry to see where it came from.