Latest updateUPI remains free for P2P transactions. Merchant transactions up to ₹2,000 remain free. Applicable P2M transactions above ₹2,000 can attract MDR once NPCI notifies the post-Diwali start date (originally 15 October 2026) under the current framework.
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Editorial Policy

Written by UPITax Editorial TeamEditorial review: UPITax Editorial TeamPublished: 16 September 2026Last updated: 13 October 2026Last verified: 13 October 2026
Quick answer

UPITax.com publishes explanations of Indian UPI and tax rules based on official sources. Where an official position cannot be verified, the page says so instead of guessing.

Fact-checking process →

How sources are selected

  • Primary sources first: NPCI, RBI, the Income Tax Department, the Ministry of Finance, PIB and the GST portal.
  • Secondary reporting is used only to locate a primary source, never as the basis for a rate, threshold or date.
  • Every material factual claim carries the source and the date it was last verified.

How rules are verified

  • Rates, thresholds, caps and effective dates are taken from the applicable circular or notification.
  • Where a figure cannot be confirmed in an official document, the page states that it must be verified rather than repeating a number seen elsewhere.
  • Current and upcoming rules are labelled separately, with status markers such as ACTIVE, UPCOMING, UNDER REVIEW and SUPERSEDED on the rule change tracker.

How dates are maintained

  • Published — when the page first went live.
  • Last updated — when the content was materially changed.
  • Last verified — when the underlying facts were last checked against the source.
  • Dates are never changed merely to appear fresh. A date moves only when a review or change actually happened.

How outdated content is handled

When a rule changes, the canonical page is updated and the previous position is recorded as superseded rather than deleted, so readers can see what changed and when. Report anything that looks wrong through corrections, and read the checking process on fact checking.

Independence and limitations

UPITax.com is an independent information website, not affiliated with the Government of India, NPCI, RBI, the Income Tax Department or any bank or payment app. Content is educational and is not professional tax, legal or financial advice. Editorial review: UPITax Editorial Team. No professional credential is claimed for any author or reviewer.

Sources and verification

Facts on this page are checked against official sources — NPCI, RBI, the Income Tax Department, the Ministry of Finance, PIB and the GST portal. See the full list on the official sources page, the fact-checking process, or report an issue through corrections. Last verified: 13 October 2026.

Related pages

This page is educational information, not professional tax, legal or financial advice. Rules can change — verify against the latest official notification or consult a qualified professional before acting.