<h1>Proposed tax law amendments target cash payments by charitable trusts to boost transparency, reduce black money from April 2019.</h1> The proposed amendments to the tax laws aim to enhance transparency and accountability for certain exempt entities by imposing restrictions on cash payments made by charitable or religious trusts and institutions. Currently, there are no checks on these entities regarding tax deduction at source, leading to a lack of audit trails. The changes will apply provisions similar to those for business income to determine the application of income, encouraging a less cash-dependent economy and reducing black money circulation. These amendments will be effective from April 1, 2019, applicable for the assessment year 2019-20 and onwards.