Section 40A(3A)

What section 40A(3A) of the Income-tax Act, 1961 does, and where it sits. This library holds no authority that turns on it.

The Income-tax Act, 1961 was repealed on 1 April 2026. It still governs income earned up to 31 March 2026, and every proceeding about those years however late — assessment, reassessment, rectification, penalty, revision and appeal alike. Income earned from 1 April 2026 is governed by the Income-tax Act, 2025. What changed, and which Act governs your year →

No authority in this library turns on Section 40A(3A). That is a statement about this library and not about the law: it means no judgment, circular or instruction held here decides a point under it. What the provision does is explained below. If you are looking for a decision on it, say so through the search box — a provision people search for and we hold nothing on is the most useful thing we can be told.

Explained in this library

What section 40a(3a) does, in plain English, before you read what the courts made of it.

Paying cash over the limit: what s.40A(3) takes away, and what Rule 6DD gives back

I paid a supplier in cash. How much of the expense do I lose, and can Rule 6DD save it?

Rule 6DD clause by clause, and the conditions inside each one

The officer says no clause of Rule 6DD applies to my cash payment. Which clauses are there, and what does each of them actually require?

Worked examples

Notice situations in which section 40A(3A) does the work, taken from the first line to the last. Each step carries the authority that licenses it.

Cash freight and cash purchases disallowed, books rejected, and a penalty on the land sale Every one of my cash payments was under the limit and the officer has still disallowed the lot, thrown out my books and now wants a penalty equal to the cash I took on my plot. Where do I start? 8 steps · 17 authorities · s.40A(3), s.40A(3A), s.145(3), s.144