Cash payment ceiling for goods carriage payments increased, raising the non-account-payee threshold under deductibility rules. The amendment increases the cash-payment ceiling in section 40A(3) and (3A) for payments made for plying, hiring or leasing goods carriages: where payments are made otherwise than by account payee cheque or bank draft, the existing ceiling of twenty thousand rupees is replaced by a ceiling of thirty-five thousand rupees for such carriage-related payments, with the amendment taking effect from the specified operative date.