26 — 26. Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48

26. Cases and circumstances in which a payment or aggregate of payments exceeding ten thousand rupees may be made to a person in a day, otherwise than by specified banking and online mode or through such other electronic mode as provided in rule 48 — Payments made through various banking methods or for specific goods and services, excluding those made in villages without bank access. where the payment is made by— 9. any letter of credit arrangeme... — Rule 26 of IT2025