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of <h1>Section 269SU Exemption: B2B Entities with 95% Non-Cash Receipts Excluded from Provision Requirements.</h1> The provision of Section 269SU does not apply to entities engaged solely in B2B transactions, provided that at least 95% of their total receipts, including sales, turnover, or gross receipts from the previous year, are received through non-cash modes.
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