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of <h1>Redemption of Special Bearer Bonds, 1991, must be via account payee cheque or draft per Section 269TT.</h1> Section 269TT is introduced in the Income-tax (Second Amendment) Act, 1981, within Chapter XXB of the principal Act. This section specifies that the redemption of Special Bearer Bonds, 1991, must be conducted exclusively via an account payee cheque or account payee bank draft. The payment must be made in the name of the individual entitled to receive it, overriding any conflicting provisions in other existing laws.
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