Section 9 in The Taxation Laws (Amendment) Act, 2006
9. Amendment of section 40A.-
In section 40A of the Income- tax Act, in sub- sections (3) and (4), for the words" a crossed cheque drawn on a bank or by a crossed bank draft", wherever they occur, the words" an account payee cheque drawn on a bank or account payee bank draft" shall be substituted.
