This is a cheque that has two parallel or transverse lines drawn across the face of the cheque. Crossed cheque cannot be cashed at the counter, rather it is paid into the current account of the payee. Crossed cheque are of two types namely:
(a) General crossed cheque: This has two parallel line drawn across the face of the cheque with or without the words “& Co”. This type of cheque must be paid into a current account, it is never cashed at the counter.
(b) Special crossing: This type of cheque has two parallel lines drawn across its, face with the name of a particular bank written in between the two lines. It usually have words like “Not Negotiable” or A/c Payee only written, between the two parallel lines. The cheque must be paid into the current account of the person named on the cheque.