Cash payment restrictions for asset acquisitions: non banked large cash payments ignored in determining actual cost. Amendment disallows from actual cost any expenditure for acquisition of an asset where payments to a person in a day, made otherwise than by account payee cheque, account payee bank draft, or electronic clearing through a bank account and exceeding a cash threshold, and provides that when an investment-linked deduction is deemed income, actual cost is reduced by the amount of depreciation that would have been allowable from acquisition at the applicable rate.