Cash receipt restrictions mandate non cash payments for specified high value receipts, with specified institutional and agricultural exemptions. Insertion of section 269ST prohibits receipt of cash amounts of three lakh rupees or more from a person otherwise than by an account payee cheque, account payee bank draft or electronic clearing system through a bank account, whether in aggregate in a day, for a single transaction, or for transactions relating to one event or occasion; exemptions include Government, specified banks, transactions under section 269SS, agricultural receipts by individuals or HUFs constituting agricultural income, and other classes as notified by the Central Government.