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    <title>Section 269SU exempts B2B entities from mandatory e-payment acceptance if 95% receipts are non-cash.</title>
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      <description>Acceptance of payment otherwise than in Cash - the provisions of section 269SU of the Act shall not be applicable to a specified person having only B2B transactions (i.e. no transaction with retail customer/consumer) if at least 95% of aggregate of all amounts received during the previous year, including amount received for sales, turnover or gross receipts, are by any mode other than cash.</description>
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