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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Payment made otherwise than by account payee instruments may be disallowed or treated as business income under income tax rules.</h1> Payments made otherwise than by account-payee cheque, bank draft or electronic clearing through a bank account that exceed the daily cash threshold to a person are disallowable as deductions under Section 40A(3), and payments in a subsequent year in respect of allowances may be treated as business income under Section 40A(3A). Rule 6DD enumerates exceptions (specified payees, government receipts, certain banking/documentary modes, electronic payment systems, adjustments in books, purchases from producers and cottage industries, lack of local banking, specified terminal benefits, temporary postings, bank-closure days, agent cash payments and authorized foreign-currency dealers).

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