CA Student
                
                   15927 Points
                   Joined May 2011
                
               
			  
			  
             
            
             Rs. 35000/-
Second proviso to Sec. 40A(3A)
“Provided further 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 "23[ten] thousand rupees", the words "thirty-five thousand rupees" had been substituted”