Cash expenditure allowed u/s 40(A) 3

This discussion explores the deductibility of cash salary payments under Section 40(A)(3) of the Income Tax Act. Specifically, it questions whether paying an employee £20,000 monthly in two £10,000 cash instalments (on the 1st and 15th) qualifies for deduction under Profits and Gains from Business or Profession (PGBP). The consensus is that since the daily cash payment does not exceed the prescribed limit, it should be eligible for deduction.