40(a)(3) of I. t act

Section 40A(3)(a) of the Income Tax Act provides that any expenditure incurred in respect of which payment is made in a sum exceeding Rs. 10,000/- in a single day (35,000 for transport charges) otherwise than by an account payee cheque drawn on a bank or by an account payee bank draft or through use of electronic clearing system, shall not be allowed as a deduction. it's w.e.f.A.Y 2018-19, before that it's 20,000..