Section 40(a)3 cash payment exceeding rs 20000

NO DISALLOWANCE IS ATTRACT IF PAID TO GOVERNMENT AS PER RULE 6DD OF INCOMETAX RULES

https://law.incometaxindia.gov.in/DitTaxmann/IncomeTaxActs/2001ITAct/rules2001/rules006dd.htm

THIS IS THE LINK OF THE RULE 6DD

thank u sir

it is allowed             

kindly help me in regard that wheather single payment in a day exceeding Rs. 20000 for cement purchase for building construction would attract the provision of section 40A(3) of income tax Act 1961.

Thanks 

VISHAL SAXENA.