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Restrictions on Cash Transactions
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| Book Details | |
| Title | Restrictions on Cash Transactions |
| ISBN | 9789356038882 |
| Edition | 2nd, 2025 |
| Pages | 560 |
| Authors | Ram Dutt Sharma |
| Publisher | Commercial Law Publishers |
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Description
Explore the 2nd Edition (2025) of Restrictions on Cash Transactions by Ram Dutt Sharma, a 560-page comprehensive guide analyzing legal limits, penalties, and tax implications of cash dealings under Indian tax laws. ISBN: 9789356038882. Published by Commercial Law Publishers. Flat 25% Discount + Free Shipping for a limited time!
| Chapter | Content | Page |
| 1 | Introduction | 1 |
| 2 | Different stages of Evolution of Money | 8 |
| 3 | Restrictions on Political Parties [Section 13A] | 13 |
| 4 | Disallowance of Depreciation under Section 32 on Cash Payments [Second proviso to Section 43(1)] |
22 |
| 5 | Disallowance of Expenditure on Specified Business – Cash payments [Section 35AD(8)(f)] |
24 |
| 6 | Disallowance for Cash Payments exceeding Prescribed Limit [Section 40A(3)] |
25 |
| 7 | If an expense is Recorded in the Prior Year but paid for in the Next Year [Section 40A(3A)] |
81 |
| 8 | Incentives to encourage Cashless Business Transactions [Sections 44AB & 44AD] |
89 |
| 9 | Cash Transactions in Tax Audit Report – Reporting Requirement | 95 |
| 10 | Unexplained Cash Attracts Section 69A | 99 |
| 11 | Restrictions on Amount Borrowed or Repaid on Hundi [Section 69D]. | 111 |
| 12 | Restrictions on Income Tax Deductions [Chapter VIA]. | 126 |
| 13 | Compulsorily filing of Income Tax Return [Seventh proviso to section 139(1)] |
129 |
| 14 | TDS from Cash Withdrawal Exceeding Rs. 1 Crore from Banks or Co-operative Bank or Post Office [Section 194N] |
132 |
| 15 | Prohibition on Acceptance of Cash Loans, Deposits, etc. [Section 269SS]. |
150 |
| 16 | Restrictions on Cash Transactions [Section 269ST] | 182 |
| 17 | Mandating acceptance of Payments through prescribed Electronic Modes [Section 269SU]. |
190 |
| 18 | Prohibition on repayment of Loans or Deposits in Cash [Section 269T] | 196 |
| 19 | List of High Value Cash Financial Transactions reported to Income Tax Department |
213 |
| 20 | Compliances in respect of Cash Transactions [Section 285BA read with rule 114E]. |
219 |
| 21 | Cash Deposits in Banks | 222 |
| 22 | Treatment of Cash Gifts | 262 |
| 23 | Treatment of Cash Sales | 268 |
| 24 | Cash Discount | 285 |
| 25 | Payment of on-Money for Purchase of Property | 289 |
| 26 | Cash Transactions under GST | 301 |
| 27 | Cash Restrictions on Charitable Trusts | 303 |
| 28 | Cash transactions in Agricultural Sector | 310 |
| 29 | Treatment of Cash found during Search Operation | 327 |
| 30 | Cash Book – Test to be Satisfied | 349 |
| 31 | Cash in Hand : Test to be Satisfied | 358 |
| 32 | Negative Cash Balance | 364 |
| 33 | Accounting methods for Income Tax Calculation [Section 145] | 371 |
| 34 | Demonetisation | 381 |
| 35 | Assessment of Cash Deposits in Operation Clean Money (OCM) Cases |
406 |
| 36 | Revision of orders under Section 263 of the Income Tax Act, 1961 over unexplained Cash Deposit |
442 |
| 37 | Penalty for Failure to Comply with the Provisions of Section 269SS [Section 271D] |
455 |
| 38 | Penalty for Failure to provide Facility to Pay Through Prescribed Electronic Modes [Section 271DB] |
521 |
| 39 | Penalty for Failure to Comply with the Provisions of Section 269T [Section 271E] |
525 |
| 40 | Prosecution Proceedings | 539 |
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| Publisher | Commercial |
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