Cash payment of freight charges above rs 20000

frieght payment not covered by rule 6DD.

Limit of Rs. 35000 applicable if this payment made to transporter for frieght otherwise limit is Rs. 20000

no wxception 6dd wont be covered in the above

It means this payment will be disallowed u/s 40A 3??

What if this Freight Charges have been paid to Indian Railway??

will it still be disallowed?

no need to deduct if cash payment is more than 20,000.

Read sec 40 A(3) OF INCOME TAX ACT...

Rule 6DD FOR EXCEPTIONS....

Rs 35000 allowed to transporter not other...for other maxi Rs 20000 allowed.