Very urgent

i think NO.

as its payment made to single person for different work...if a C.A who gets payment in cash of Rs15000 for audit fees and Rs6000 for incometax refund matter on the same day i.e total amounting to Rs21000 then 40a3 would not b attracted....nature of contract is to be seen..i.e billing is for all different site in bill or different bill for different site.

its according to me...

Rule-

One Person-One Employer-Apply Limit

hey manik..sorry i have answered wrong. .it was my worng interpretation..i evn conveyed my seniors n also read the rule and amendments again...

here i modify my answer...it would attract 40A(3) as it is aggregate payment to single person on a single day for any expenditure..the only remedy is you should make payment on different days below 20000rs..

Yes it attracts disallowance u/s 40A(3).

it attaracts diallwoance u/s 40a(3)

Payment made to different voucher for single contractor will not attract 40A (3)

Originally posted by : sumeet
	hey manik..sorry i have answered wrong. .it was my worng interpretation..i evn conveyed my seniors n also read the rule and amendments again... here i modify my answer...it would attract 40A(3) as it is aggregate payment to single person on a single day for any expenditure..the only remedy is you should make payment on different days below 20000rs..

I think , the interpretation can be considered by Sumeet in the following way-

"aggregate payment to single person on a single day for any expenditure". 

Here any expenditure sounds like an expenditure and it is not like many expenditures.

Means... for any... ( for one) ... expenditure ....

in a single day to a single person  cash can be paid within the prescribed limit. 

When each bill is separate for each site and every bill is less than 20000/- 40A(3) will not apply.

In my view, he was right in his earlier reply.

It will attract disallowance u/sec 40A(3)