Electronic payment modes requirement expands payment channels for specified deductions under section 35AD, including prescribed electronic modes. Substitution in section 35AD sub section (8), clause (f) replaces the words 'bank account' with 'bank account or through such other electronic mode as may be prescribed,' thereby expanding acceptable electronic payment channels for satisfying the payment condition and delegating specification of alternative electronic modes to prescription.
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Provisions expressly mentioned in the judgment/order text.
Electronic payment modes requirement expands payment channels for specified deductions under section 35AD, including prescribed electronic modes.
Substitution in section 35AD sub section (8), clause (f) replaces the words "bank account" with "bank account or through such other electronic mode as may be prescribed," thereby expanding acceptable electronic payment channels for satisfying the payment condition and delegating specification of alternative electronic modes to prescription.
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