Section 40A(3) Exception: No Tax Addition for Cash Payments Over Rs. 20K to Illiterate Vendors in Remote Areas.

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....Addition u/s 40A(3) - cash payment in excess of ₹ 20,000/- - Recipients are illiterate and does not have permanent place of Business and also vendors and Hawkers deliver the sand, jelly at the working sites of assessee during odd hours in remote areas - no addition - AT....