Violation of sec 40 A (3) provision for construction account

one of the tax audit it person new construction started commercial building f.y.22-23.
some construction expenses payment through on bank online mode
some construction expenses rs:6 lacs through on cash mode (rs:10,000/- limit above per day sec 40 a(3) provision)
question:
assessess violation of sec 40 A (3) provision amount rs:6 lacs including or excluded for construction account in books.