Query regarding section 40a(3) under rule 6dd

It is an allowable expenditure. Sec 40A(3) shall be attracted if all the following conditions are fulfilled and if any 1 condition is not fulfilled, then 40A(3) is not attracted:

• Assessee incurs any expenditure
• In respect of which payment or aggregate payments made
• To a person
• In a single day
• Of a sum exceeding Rs 20000/-
• Otherwise than by an account payee cheque or account payee DD

Hence in your case, cash is paid on different dates. Therefore Sec 40A(3) is not attracted

Is nursing allowance taxable or not?