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    <title>Which payment modes are covered in ‘prescribed electronic modes’ for the provision of Sections 40A(3), 269SS, 269ST, 269SU, and 269T?</title>
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    <description>Prescribed electronic modes for compliance with statutory cash-payment limits are credit card, debit card, net banking, IMPS, UPI, RTGS, NEFT and BHIM Aadhaar Pay, and payments by these methods satisfy the non-cash requirement under the relevant tax provisions.</description>
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