Learned friends.
Earlier the law was
Payment made in excess of Rs. 20,000 and the bill amount exceeds Rs. 20,000 then only disallowance is made.
It means bill 1 : 10,000
bill 2 : 15,000
payment made 25,000,
deduction was allowed.
Now the law is this if excess of Rs. 20,000 is made in a single day to the same person irrespective of the amount of bill it shall be disallowed.
Therefore loophole has been plugged
thanks