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    <title>Amendment of section 80JJAA.</title>
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    <description>Amendment substitutes the words &quot;bank account&quot; in clause (i), first proviso, clause (b) of the Explanation to section 80JJAA with &quot;bank account or through such other electronic mode as may be prescribed,&quot; thereby permitting prescribed alternative electronic payment modes in addition to bank accounts, effective from the 1st day of April, 2020.</description>
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      <description>Amendment substitutes the words &quot;bank account&quot; in clause (i), first proviso, clause (b) of the Explanation to section 80JJAA with &quot;bank account or through such other electronic mode as may be prescribed,&quot; thereby permitting prescribed alternative electronic payment modes in addition to bank accounts, effective from the 1st day of April, 2020.</description>
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