According to amendment for CASH PAYMENTS EXCEEDING 10000 u/s 40(A)3, is it applied on cash sales? Many of our clients have a retail counter Most article costs more than 10000/-, they can't be sold in cash? Customers here are not paying through electronic mode or cheque, they insist to accept cash. If they say they accept more than 10000/- cash customer says they ll buy from somewhere else. This is affecting business very much. Please explain provision and any way out.