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<h1>Finance Act 2020 simplifies payment methods in Section 196D of Income-tax Act; proviso removed for streamlined provisions.</h1> Section 196D of the Income-tax Act has been amended by the Finance Act, 2020. In sub-section (1), the phrase 'in cash or by the issue of a cheque or draft or by any other mode' is replaced with 'by any mode,' simplifying the language regarding payment methods. Additionally, the proviso in this section has been removed, indicating a legislative intent to streamline the provision.