Mode of transaction rules expanded to permit prescribed electronic payment modes, empowering the Board to notify additional non-cash channels.

Amendment expands section 269ST to permit receipts by "bank account or through such other electronic mode as may be prescribed," empowering the Board to make rules prescribing additional electronic modes and thereby modifying the prohibition on receiving certain payments otherwise than by account payee cheque, account payee bank draft, or electronic clearing system through a bank account.

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