Payments exceeding Rs.2500 by a crossed cheque or bank draft is not applicable u/r 6 DD of Income.Tax Rules 1962.

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....truction<br>Income Tax<br>INSTRUCTION NO. 1163/CBDT Dated : April 7, 1978 Section(s) Referred: 40A(3) , Rule 6DD of IT Rules Statute: Income - Tax Act, 1961 Attention is invited to Rule 6 ....

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.... or bank draft. A question has arisen whether prawns are also covered by the term fish or fish products appearing in clause (f)(iii) of rule 6DD. The matter has been examined and the Board are advi....