Electronic payment modes under section 80JJAA expanded to allow prescribed electronic methods alongside bank account transfers. Amendment substitutes the words 'bank account' in clause (i), first proviso, clause (b) of the Explanation to section 80JJAA with 'bank account or through such other electronic mode as may be prescribed,' thereby permitting prescribed alternative electronic payment modes in addition to bank accounts, effective from the 1st day of April, 2020.