Section 40A(3) Allows Middlemen to Act as Agents for Different Parties Without Restriction on Cash Payments. https://www.taxtmi.com/highlights?id=17449 Addition made u/s 40A(3) - cash payments – There is no prohibition or restriction on a middleman to work as agent of different parties, if he was acting on behalf of the assessee as agent - AT en-us Wed, 26 Feb 2014 08:49:19 +0530 Wed, 26 Feb 2014 08:49:19 +0530 TaxTMI RSS Generator Section 40A(3) Allows Middlemen to Act as Agents for Different Parties Without Restriction on Cash Payments. https://www.taxtmi.com/highlights?id=17449 Addition made u/s 40A(3) - cash payments – There is no prohibition or restriction on a middleman to work as agent of different parties, if he was acting on behalf of the assessee as agent - AT Highlights Income Tax Wed, 26 Feb 2014 08:49:19 +0530 https://www.taxtmi.com/highlights?id=17449