Measures to discourage cash transactions :

CLAUSE(S) OF FINANCE BILL, 2017	PARTICUL ARS OF AMENDME NTS	SECTION	AMENDMENT / NEWLY INSERTED	APPLICABLE W.E.F.	BRIEF OF AMENDMENT
15	Measures to discourage cash transactions	40A	AMENDED	01st April 2018 (A.Y. 2018-19)	It is proposed that any expenditure in respect of which payment or aggregate of payments made to a person in a day exceeds Rs.10,000 shall not be allowed as deductionThus the threshold of cash payments to a person in a day has been reduced from Rs 20000 to Rs 10000.