Question 106 of pgbp module of VG sir

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If an employer is paying salary by bearers cheque of 12,500/- .Would that expense be allowed or disallowed u/s 40A(3)?

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Disallowed being salary of more than 10000 paid not by way of account payee chque

But according to Solution in the book, it is disallowed for computing deduction u/s 80JJAA (being new employees in the company) but not disallowed u/s 40A(3)

Need to read the question first for this clarification .

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