TY - JOUR AU - Vandana Dhingra, PY - 2020/12/24 Y2 - 2024/03/28 TI - Cash Management: A Shift in Payment Pattern of Indian Buyers during Covid 19 JF - M. S. Ramaiah Management Review <span style="font-size: 16px;"> ISSN (Print) - 0975-7988</span> JA - MSRMR VL - 11 IS - 02 SE - Articles DO - 10.52184/msrmr.v11i02.29 UR - https://msrmr.in/index.php/Home/article/view/29 SP - 8-16 AB - <p>Cash Management is always one of the cherished objectives of Planners &amp; Policymakers not only in India but all over the world. The current Covid 19 crisis is the root for a shift in the Alternative payment methods. The usage of non-cash payment methods, such as e-wallets, online transactions using e-banking, debit and credit cards will increase extensively due to the impossibility of doing face to face transactions. People are forced to find alternative ways of shopping in the wake of Coronavirus crisis, and hence there will be a shift in the pattern of purchase (from real shopping to virtual/online shopping) and online payment methods. Not only this, certain payments like mobile recharge, electricity and water bills, municipal taxes, etc. are to be made online. People who were reluctant or slow in adapting to online payment methods have no choice but to adopt the non-traditional payment alternatives (m-wallets, Paytm, NEFT, RTGS, IMPS, etc). The Indian Income Tax act also encourages noncash payments by the customers through Section 44AD, Section 40A(3), to name a few. The paper examines the impact of Covid 19 on the payment pattern of Indian buyers by comparing the two scenarios 1. Before Covid 19, and 2. During Covid 19. The RBI statistic of payment methods from November 2019 to May 2019. To extrac the results, statistical tests like Paired t-test have been used with the help of SPSS software. The results indicate that covid 19 has a vital impact on non-cash payment methods. </p> ER -