sec 40(3) is applicable cash restrictions on daily labour wages because paid in cash daily exceed 60k and do we required esi on temporary labour because some says need to be esi any charity please
Section 40A(3): Payments to any person exceeding ₹10,000 per day in cash are disallowed as business expenses. Use digital payment modes for amounts exceeding this limit.
ESI: If your establishment is covered under the ESI Act (10+ employees), you must cover all temporary and contractual staff earning up to ₹21,000/month. There is no exemption for "temporary" status.