Restrictions on Cash transactions - Under the Provisions of Income Tax Law (Soft Copy) is a Practice book on Income Tax on Conferenza, priced at ₹656 (20% off MRP ₹820). Published by Commercial Law Publishers. Order online with fast delivery across India.
- Price
- ₹656 · 20% off
- Course
- Practice
- Subject
- Income Tax
Restrictions on Cash transactions - Under the Provisions of Income Tax Law (Soft Copy)
Commercial Law Publishers
Book Specifications
- Course
- Practice
- Publisher
- Commercial Law Publishers
About this book
Ram Dutt Sharma's explanation of the restrictions, limits and compliance requirements on cash transactions under the Income Tax Act, 1961. This 2nd Edition (2025) is updated with all amendments introduced by the Finance Act, 2025, and covers the statutory provisions, penalties and exceptions.
At a glance
| Author | Ram Dutt Sharma |
| Edition | 2nd Edition, 2025 |
| Amended by | Finance Act, 2025 |
| Law covered | Income Tax Act, 1961 |
| Publisher | Commercial Law Publishers |
What's inside
- Sections 40A(3), 269SS, 269ST, 269T and other provisions restricting cash transactions
- Threshold limits, modes of payment and permissible exceptions
- Penalties under Sections 271D, 271E and 271DA, with illustrative cases
- Cash loans, deposits and repayment restrictions, including provisions applying to charitable institutions
- Supreme Court, High Court and ITAT rulings clarifying the scope of the restrictions, plus CBDT circulars
- Practical compliance tips and real-life examples across different business scenarios
Who should buy this
- Chartered accountants, company secretaries and tax consultants
- Businesses that handle cash receipts and payments and need to stay within the limits
- Students and professionals studying penalty provisions under income tax law
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 (Soft Copy)?+
Ram Dutt Sharma's explanation of the restrictions, limits and compliance requirements on cash transactions under the Income Tax Act, 1961. This 2nd Edition (2025) is updated with all amendments introduced by the Finance Act, 2025, and covers the statutory provisions, penalties an
How much does Restrictions on Cash transactions - Under the Provisions of Income Tax Law (Soft Copy) cost?+
Restrictions on Cash transactions - Under the Provisions of Income Tax Law (Soft Copy) is available for ₹656 (MRP ₹820) on Conferenza, with fast delivery.
Which exam is Restrictions on Cash transactions - Under the Provisions of Income Tax Law (Soft Copy) for?+
Practice — Income Tax.
Is Restrictions on Cash transactions - Under the Provisions of Income Tax Law (Soft Copy) good for self-study of Income Tax?+
Restrictions on Cash transactions - Under the Provisions of Income Tax Law (Soft Copy) 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 (Soft Copy) 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 (Soft Copy) available as a free PDF download?+
Restrictions on Cash transactions - Under the Provisions of Income Tax Law (Soft Copy) 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.