40A(3)transporter limit

From whom consignment note received...

@ KANKSHA YADAV  

CASH EXPENDITURE OF 35000-/-  UNDER IT ACT 

Section 40A(3)(a) of the Income-tax Act, 1961 provides that any expenditure incurred in respect of which payment is made in a sum exceeding Rs.10,000/-otherwise than by an account payee cheque drawn on a bank or by an account payee bank draft, shall not be allowed as a deduction.

However if payment is being made for plying, hiring or leasing goods carriages then Limit for these section is Rs 35000/-,instead Of 10000/- 

TRANSPORTER SIMPLE "THE MOVING OF GOODS FROM  ONE PLACE TO ANOTHER

plying leasing hiring of good carriage included in transporter  -----YES IT A WAY USES BY TRANSPORTER
 

1. Explanation given under sec 40A(3A) is "that in the case of payment made for plying, hiring or leasing goods carriages, the provisions of sub-sections (3) and (3A) shall have effect as if for the words "ten thousand rupees", the words "thirty-five thousand rupees" had been substituted.
2. Nowhere it is specified as the transporter. Only people who are engaged in plying hiring or leasing are included in this Rs. 35,000 category. 
Please correct me if the above interpretation has an alternative view.