Cash payment

as per 40a(3) of incometax act up to 10,000 you can pay in the form of cash in a single day for one person.
beyond that should not be in cash form, can pay through bank in any other more.
if you have not followed department will not consider these payments as expenditure.
when expenditure not considered, profit will be increase.

Is it 10,000? I believe this is 20,000

it's reduced to 10,000

If it's exceeding above 10k then Disallowed as per section.