Salary expenses of 8000 per month for a year

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I want to know if I can show a salary of 8000 per month for 1 person for a year so total of 96000/- per annum in cash?? can I do this? I come under Audit of 44AB....

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I think this should not be a problem because cash payment made (on a day) does not exceed ₹20,000

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