FORMULATING STRATEGIES FOR THE WHATSAPP PAY IN COMPARISON WITH GOOGLE PAY ABSTRACT : UPI generally elaborated as UNIFIED PAYMENT INTERFACE is an emerging smartphone enabled fund transfer technology that supports in-bank transfers and many more. As, the governments of many different countries has been focusing on digitizing payments, we see more amalgamation of UPI gateways in the market. A market leader which is Google Pay with a market share of 64.6% and a market follower which is Whatsapp payment with a market share of 8.5% has been chosen for the following Report. INTRODUCTION : A market leader could be a product, brand, company, organisation, group name which has the highest percentage of total sales revenue of a particular market. Market leader dominates the market by influencing the customer loyalty towards it, distribution, pricing, etc.(Reference : Economic Times). A market follower is a compan