40 a (3) clarification

SECTION 40 A(3) EXCEPTIONS TO RULE 6 D CONTAINS AS ANY PAYMENT FOR GOVERNMENT IS EXCLUDED FROM THIS PROVISIO, NOW THE PROBLEM IS I HAD PAID RS .31,000 AS ELECTRICITY CHARGES IS THERE ANY CHANCE FOR DIS ALLOWANCE, if not is there any case laws supporting the same

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Generally If EB paid in cash then it will not be disallowed u/s.40A(3). But there may a minute chance to get it disallowed. The reason being whenever such E-Seva does not accept account payee cheque or Draft, As per provisio you can make payment in cash. I think most of e-sevas/ Mee sevas will not accept cheques for EB Payment. But even though they accept, i found no cases of disallowance of those payments.

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