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Insertion of new section 269ST- Mode of undertaking transactions.

Clause 83 - Bills - DIRECT TAXES - Income-tax - FINANCE BILL, 2017 - Clause 83 - Insertion of new section 269ST. 83. After section 269SS of the Income-tax Act, the following section shall be inserted, namely:- Mode of undertaking transactions. 269ST. .....

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an account payee cheque or an account payee bank draft or use of electronic clearing system through a bank account: Provided that the provisions of this section shall not apply to- (i) any receipt by- (a) Government; (b) any banking company, post off .....

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tion.-For the purposes of this section,- (a) banking company shall have the same meaning as assigned to it in clause (i) of the Explanation to section 269SS; (b) co-operative bank shall have the same meaning as assigned to it in clause (ii) of the Ex .....

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