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of <h1>Section 35AD Amended: New Electronic Payment Modes Added Beyond Bank Accounts Effective April 2020</h1> Section 35AD of the Income-tax Act has been amended by the Finance (No. 2) Act, 2019. In subsection (8), clause (f), the phrase 'bank account' is replaced with 'bank account or through such other electronic mode as may be prescribed.' This change is effective from April 1, 2020, allowing for additional electronic modes of payment beyond traditional bank accounts.
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