Account payee cheque requirement replaces crossed cheque wording, changing prescribed instrument terminology under the Income-tax Rules. Substitutes the phrase 'an account payee cheque drawn on a bank or account payee bank draft' for the phrase 'a crossed cheque drawn on a bank or by a crossed bank draft' in both the heading to rule 6DD and in rule 6DD of the Income-tax Rules, 1962, by virtue of the Income-tax (13th Amendment) Rules, 2006.