https://www.taxtmi.com/forum/issue?id=107131 Section 40A(3) applies to salary payments made in cash that exceed the prescribed single payment limit, covering both consolidated cash salary (including allowances and perquisites) and basic cash salary. By contrast, a cash travel allowance paid for business is not covered if no individual cash payment to the employee exceeds that single payment threshold. en-us Wed, 06 Aug 2014 12:09:28 +0530 Thu, 23 Jan 2025 15:57:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107131 Section 40A(3) applies to salary payments made in cash that exceed the prescribed single payment limit, covering both consolidated cash salary (including allowances and perquisites) and basic cash salary. By contrast, a cash travel allowance paid for business is not covered if no individual cash payment to the employee exceeds that single payment threshold. Discussion-Forum Income Tax Wed, 06 Aug 2014 12:09:28 +0530 https://www.taxtmi.com/forum/issue?id=107131