https://www.taxtmi.com/circulars?id=5443 The circular clarifies that the cash-payment exception in rule 6DD(e)(iii) applies to purchases of fish or fish products, including marine products such as shrimp, prawn, cuttlefish, squid, crab and lobster, and that "producers" include fishermen and headmen who sort catches at the seashore; the exception does not apply where the seller is only a trader, broker or middleman. en-us Fri, 05 Dec 2008 00:00:00 +0530 Sat, 06 Dec 2008 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=5443 The circular clarifies that the cash-payment exception in rule 6DD(e)(iii) applies to purchases of fish or fish products, including marine products such as shrimp, prawn, cuttlefish, squid, crab and lobster, and that "producers" include fishermen and headmen who sort catches at the seashore; the exception does not apply where the seller is only a trader, broker or middleman. Circulars Income Tax Fri, 05 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/circulars?id=5443