Cash Payment Limit applicability on salary

Yes it is applicable

Yes it is applicable

As per section 40A(3) of IT Act  Where the assessee incurs any expenditure in respect of which a payment or aggregate of payments made to a person in a day, otherwise than by an account payee cheque drawn on a bank or account payee bank draft, exceeds twenty thousand rupees, no deduction shall be allowed in respect of such expenditure. Expenditure includes salary also.