1. The document provides instructions for merchants to set up and process payments through PayU's IVR (interactive voice response) system.
2. Merchants are instructed to log into their PayU account, go to the New Transactions tab, and click "Through IVR" to initiate an IVR transaction and generate an ID.
3. Customers are then connected to PayU's IVR facility to enter their payment details like card information and OTP, with the transaction status updated on the merchant dashboard in real time.