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Abstract
In today’s era whenever a person wants to pay the amount due to another person he has the various other options such as through Debit card, Credit card, E-Wallets apart from physical form of payment of money. Various mobile wallets companies as well as the banks provide certain incentive to promote the use of their services. The effort has been made to study the Income tax impact on these promotional activities offered by these mobile wallets as well as various banks.