Measures to discourage cash transactions :

CLAUSE(S) OF FINANCE BILL, 2017	PARTICUL ARS OF AMENDME NTS	SECTION	AMENDMENT / NEWLY INSERTED	APPLICABLE W.E.F.	BRIEF OF AMENDMENT
15	Measures to discourage cash transactions	40A & 40A(3A)	AMENDED	01st April 2018 (A.Y. 2018-19)	Payment vide use of Electronic Clearing System through a bank account included in mode other than cash. ECS payments are now also included in payment modes other than cash.