Amendment to punish cash transactions - BL

What is the amendment relating to disallowance of cash payment under Sec. 40A(3)?

Sec. 40A(3) disallows 20 per cent of any payment for any expenditure, including purchases by means other than crossed cheque or crossed draft.

This was amended only recently by the Taxation Laws Amendment Act, 2006 substituting the requirement of payment by account payee cheque or account payee draft. Finance Bill, 2007 now substitutes 20 per cent by 100 per cent. Exceptions under the present rules are niggardly covering only a few circumstances.