<h1>Payment by credit or debit card permitted as valid mode preventing disallowance under Section 40A when made electronically.</h1> The substituted Rule 6DD provides that no disallowance under Section 40A(3) shall be made where payments exceeding the cash threshold are made by specified payees or by specified modes including letters of credit, telegraphic transfers, book adjustments, bills of exchange payable to a bank, electronic clearing through a bank account, credit cards and debit cards, and where defined exceptions apply for adjustments against liabilities, purchases from producers, cottage industry payments, localities without banks, employee terminal benefits, temporary postings without local bank accounts, bank closures, agent cash payments, and authorised foreign currency dealers.