https://www.taxtmi.com/forum/issue?id=120526 Whether an expenditure partly paid via banking channel and partly in cash attracts the cash-payment restriction depends on the aggregate of payments made otherwise than by account-payee cheque, account-payee bank draft, or prescribed electronic modes to the same person in a day; only the non-banking component is compared to the statutory cash-payment threshold, so a cash amount below that threshold will not by itself disallow the deduction even if the remainder was paid through banking channels. en-us Sun, 05 Oct 2025 10:29:17 +0530 Tue, 11 Nov 2025 18:39:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120526 Whether an expenditure partly paid via banking channel and partly in cash attracts the cash-payment restriction depends on the aggregate of payments made otherwise than by account-payee cheque, account-payee bank draft, or prescribed electronic modes to the same person in a day; only the non-banking component is compared to the statutory cash-payment threshold, so a cash amount below that threshold will not by itself disallow the deduction even if the remainder was paid through banking channels. Discussion-Forum Income Tax Sun, 05 Oct 2025 10:29:17 +0530 https://www.taxtmi.com/forum/issue?id=120526