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<h1>Cash receipt restrictions mandate non cash payments for specified high value receipts, with specified institutional and agricultural exemptions.</h1> 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.