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<h1>Account payee cheque requirement now prescribes account payee cheques or bank drafts for tax payment validity.</h1> Amendment replaces the phrase 'a crossed cheque drawn on a bank or by a crossed bank draft' in the specified subsections with 'an account payee cheque drawn on a bank or account payee bank draft,' thereby requiring account payee instruments in place of crossed cheques or drafts for the provision's payment-form condition.