significance of rule 6DD(k)-payment thru agents

[sai prasad]

 the rule 6DD(k) postulates that cash payment made by a princiapl to his agent ,who is required to pay  cash for goods and services on behalf of the principal,shall be an exception to the mandatory application of sec.40A(3) of the I.T.Act.
Whether any payment made by agent in cash  and claimed by him that he is required to do so would bring it within the above said rule?or Whether the payments enlisted under the subrule ( a)  to (l) made by an agent on behalf of the principal are only covered?

I personally feel any payment if made by an agent to  meet cash payments must fall under exception. Views of my esteemed colleagues are welcome.