Clarification regarding the meaning of the expression the produce of animal husbandry used in sub-clause (ii) of clause (f) of rule 6DD of the Income-tax Rules, 1962

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....4/2006, dated 29-3-2006 Disallowance of twenty percent of the expenditure under the provisions of sub-section (3) of section 40A is made in the computation of income in any case where a payment is made otherwise than by a crossed cheque drawn on a bank or by a crossed bank draft for a sum exceeding twenty thousand rupees. However, payment otherwise than by a crossed cheque drawn on a bank or by a....

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....clause (ii) of clause (f) of rule 6DD. 3. The Board after examination of the issue are of the view that the expression the produce of animal husbandry used under rule 6DD(f)(ii) would include livestock and meat and in a case where payment exceeding rupees twenty thousand is made to a producer of the products of animal husbandry (including livestock, meat, hides and skins) otherwise than by a cros....