Deduction denial for large cash payments: payments made otherwise than by account payee instruments or electronic transfer disallow capital expenditure deduction. The Bill amends clause (f) of subsection (8) to disallow deduction for capital expenditure where payment or aggregate daily payments to a person, made otherwise than by account payee cheque, account payee bank draft or electronic clearing system through a bank account, exceed a prescribed threshold, with effect from the tax year beginning 1st April, 2018.