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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Section 80JJAA Amended: 'Bank Account' Updated to Include Other Electronic Modes for Payments Effective April 1, 2020.</h1> Section 80JJAA of the Income-tax Act has been amended by the Finance (No. 2) Act, 2019. In the Explanation, clause (i), first proviso, clause (b), the term 'bank account' is replaced with 'bank account or through such other electronic mode as may be prescribed.' This amendment is effective from April 1, 2020, allowing for additional electronic modes of payment to be recognized for the purposes outlined in this section.

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