https://www.livemint.com/money/personal-finance/upi-ids-such-as-google-pay-paytm-phonepe-not-operational-stand-to-get-de-activated-from-jan-1-2024-onwards-11703861418115.html
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The process of deactivation will be done by the third-party application providers and PSP which will identify UPI IDs and associated UPI numbers and phone numbers of customers who have not carried out any transaction for one year from their UPI ID.
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