Restrictions on Cash transactions - Under the Provisions of Income Tax Law is a Practice book on Income Tax on Conferenza, priced at ₹796 (20% off MRP ₹995). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹796 · 20% off
- Course
- Practice
- Subject
- Income Tax
Restrictions on Cash transactions - Under the Provisions of Income Tax Law
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
The 2nd Edition (2025) of Restrictions on Cash Transactions under the Provisions of Income Tax Law by Ram Dutt Sharma, updated with the Finance Act, 2025. It sets out the limits on cash dealings, the exceptions, and the penalties for getting it wrong.
At a glance
| Edition | 2nd Edition, 2025 |
| Author | Ram Dutt Sharma |
| Amended by | Finance Act, 2025 |
| Sections covered | 40A(3), 269SS, 269ST, 269T and related provisions |
| Publisher | Commercial Law Publishers |
What's inside
- Coverage of Sections 40A(3), 269SS, 269ST, 269T and the other provisions restricting cash transactions
- Threshold limits, permitted modes of payment and the exceptions that apply
- Penalties under Sections 271D, 271E and 271DA, with illustrative cases
- Effect of the Finance Act, 2025 amendments, and step-by-step guidance on permissible cash transactions in business, profession and personal dealings
- Judicial pronouncements from the Supreme Court, High Courts and ITAT, with CBDT circulars and notifications
- Particular attention to cash loans, deposits and repayment restrictions, and the provisions for charitable institutions
Who should buy this
- Chartered accountants, company secretaries and tax consultants
- Businesses that handle cash receipts and payments routinely
- Charitable institutions checking their cash-dealing compliance
Publisher's description
This 2nd Edition (2025) of Restrictions on Cash Transactions under the Provisions of Income Tax Law by Ram Dutt Sharma provides a clear and detailed explanation of the various restrictions, limits, and compliance requirements relating to cash transactions under the Income Tax Act, 1961, updated with all amendments introduced by the Finance Act, 2025.
The book is an essential guide for understanding the statutory provisions, penalties, and exceptions related to cash dealings, helping taxpayers and professionals ensure compliance and avoid legal consequences.
Key highlights include:
• Comprehensive coverage of Sections 40A(3), 269SS, 269ST, 269T, and other relevant provisions imposing restrictions on cash transactions
• Detailed analysis of threshold limits, modes of payment, and permissible exceptions
• Penalties for non-compliance under Sections 271D, 271E, and 271DA with illustrative cases
• Impact of Finance Act, 2025 amendments on cash transaction provisions
• Step-by-step guidance on permissible cash transactions in business, profession, and personal dealings
• Judicial pronouncements from Supreme Court, High Courts, and ITAT clarifying the scope of restrictions
• CBDT circulars and notifications for quick reference
• Special focus on cash loans, deposits, repayment restrictions, and provisions applicable to charitable institutions
• Practical compliance tips to avoid penalties and litigation
• Real-life examples illustrating applicability in different business scenarios
This edition is particularly valuable for:
• Chartered accountants, company secretaries, and tax consultants advising clients on cash compliance
• Business owners and professionals managing high-volume transactions
• Students of taxation and competitive exam aspirants
• Officials of the Income Tax Department handling assessments and penalty proceedings
With its practical approach, updated legal references, and illustrative guidance, this book is a must-have resource for anyone dealing with the implications of cash transactions under Indian income tax law.
Frequently asked questions
What is Restrictions on Cash transactions - Under the Provisions of Income Tax Law?+
The 2nd Edition (2025) of Restrictions on Cash Transactions under the Provisions of Income Tax Law by Ram Dutt Sharma, updated with the Finance Act, 2025. It sets out the limits on cash dealings, the exceptions, and the penalties for getting it wrong. At a glance Edition 2nd Edit
How much does Restrictions on Cash transactions - Under the Provisions of Income Tax Law cost?+
Restrictions on Cash transactions - Under the Provisions of Income Tax Law is available for ₹796 (MRP ₹995) on Conferenza, with fast delivery.
Which exam is Restrictions on Cash transactions - Under the Provisions of Income Tax Law for?+
Practice — Income Tax.
Is Restrictions on Cash transactions - Under the Provisions of Income Tax Law good for self-study of Income Tax?+
Restrictions on Cash transactions - Under the Provisions of Income Tax Law is a Income Tax book for Practice, suitable for self-study and revision. Pair it with practice and past papers for complete exam preparation.
Which is the best book for Income Tax?+
There's no single "best" book for Income Tax — the right choice depends on the syllabus coverage you need, the author's approach, the edition and your budget. Restrictions on Cash transactions - Under the Provisions of Income Tax Law is one Practice option; compare it with other Income Tax books on Conferenza by edition, coverage and price to pick what suits your preparation.
Is Restrictions on Cash transactions - Under the Provisions of Income Tax Law available as a free PDF download?+
Restrictions on Cash transactions - Under the Provisions of Income Tax Law is a paid book on Conferenza, delivered fast across India. For free PDFs — study material, RTPs, MTPs and suggested answers — visit https://conferenza.in/downloads.