High-value cash receipts must be made through specified banking or electronic modes; limited institutional and notified exceptions apply. Bars receipt of rupees two lakh or more in cash except where payment is made by account payee cheque, account payee bank draft, electronic clearing through a bank account, or any other prescribed electronic mode; exemptions apply for Government, banking companies, post office savings banks, co-operative banks, specified transaction types, and persons or receipts notified by the Central Government.