Tds on cash payment

As per Section 40A(3), if a single payment exceeds Rs.20000 to a single party on single day, then it is chargeable to Tax irrespective of whether TDS deducted or not...

Only one addition, i want to made. In case of payment made to contractors for plying, hiring and leasing the goods carriages, the thershold limit is Rs. 35,000.

Cash payment of expense and TDS on Expenses paid are two separate things governed by two separate section of income tax