Rule 6dd(k) , section 40a(3)

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Can anybody discuss Rule 6DD (k) relating to disallowance of cash expenditure > 20,000/- under section 40A(3).

Clause k = where the payment is made by any person to agent who is rqeuired to make payment in cash for goods  or services on behalf of such person.

Regards,

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in respect of Rule 6DD( K) , The payment to the agent by any person for the purpose of making the payment of for GOODS OR SERVICES is allowable. Here  person has to make the payment only to the agent not to any other person like employee or relative..


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