How to send mails to domains having MX record as IP using Exim?

In this example, domain.com has MX record as IP and not FQDN, see below
domain.com. 3600 IN MX 10 XX.XX.XX.XX.

By default, Exim configured on Cpanel does not allows to send mails to domains having MX records as IP

Fix:-

You will need to add entry "allow_mx_to_ip = yes" into the exim.conf as shown below,

# If you want Exim to support the "percent hack" for all your local domains,
# uncomment the following line. This is the feature by which mail addressed
# to x%y@z (where z is one of your local domains) is locally rerouted to
# x@y and sent on. Otherwise x%y is treated as an ordinary local part.
# percent_hack_domains = *
allow_mx_to_ip = yes
#sender_host_accept = +include_unknown:*
#sender_host_reject = +include_unknown:lsearch*;/etc/spammers

then fire command

#service exim restart