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Amendment of section 40A.

..... ank account wherever they occur, the words bank account or through such other electronic mode as may be prescribed shall be substituted; (ii) in sub-section (4), after the words such cheque or draft o .....

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..... ate of payments) exceeding ten thousand rupees through any mode other than through an account payee cheque or an account payee bank draft or using the electronic clearing system through a bank account .....

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