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Section 40A(3) Cash Payment Disallowance Scanner
Check if a cash payment will be disallowed as a business expenditure
Applies to: FY 2025-26 (AY 2026-27) · Last reviewed: 2026-08-05 · Sources cited in tool footer
Inputs
How it works
Aggregate cash paid to one person on one day, apply the payee-specific threshold, then test the configured Rule 6DD exception and any s.40A(3A) prior-accrual condition.
FAQs
What is the per-person per-day limit?
Refer to the configured Section 40A(3), 40A(3A), and Rule 6DD notes.
Does the transporter limit differ?
Refer to the configured Section 40A(3), 40A(3A), and Rule 6DD notes.
What is Rule 6DD?
Refer to the configured Section 40A(3), 40A(3A), and Rule 6DD notes.
What is s.40A(3A)?
Refer to the configured Section 40A(3), 40A(3A), and Rule 6DD notes.
Are bearer cheques treated as cash?
Refer to the configured Section 40A(3), 40A(3A), and Rule 6DD notes.