https://www.taxtmi.com/circulars?id=9179 Clause (f)(iii) of Rule 6DD exempts payments for purchase of fish or fish products from the requirement of making payments by crossed cheque or crossed bank draft under section 40A(3). The Board advises that "fish or fish products" includes prawns, lobsters, crustaceans, molluscs and other marine species, so payments for those items are not subject to the crossed cheque/bank draft requirement. en-us Fri, 07 Apr 1978 00:00:00 +0530 Thu, 02 Jun 2011 18:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9179 Clause (f)(iii) of Rule 6DD exempts payments for purchase of fish or fish products from the requirement of making payments by crossed cheque or crossed bank draft under section 40A(3). The Board advises that "fish or fish products" includes prawns, lobsters, crustaceans, molluscs and other marine species, so payments for those items are not subject to the crossed cheque/bank draft requirement. Circulars Income Tax Fri, 07 Apr 1978 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9179