{"id":20194,"date":"2021-07-16T08:42:25","date_gmt":"2021-07-16T03:12:25","guid":{"rendered":"https:\/\/itatonline.org\/digest\/?post_type=qa&#038;p=20194"},"modified":"2021-07-17T09:16:01","modified_gmt":"2021-07-17T03:46:01","slug":"section-40a3","status":"publish","type":"qa","link":"https:\/\/itatonline.org\/digest\/qa\/section-40a3\/","title":{"rendered":"Whether Section 40A(3) is applicable in respect of payment made on account of wages ?"},"content":{"rendered":"<p>Sir,<\/p>\n<p>I have made cash payment of Rs. 16,000 and Rs.11,700 (payment above 10,000\/- ) in a day to my workers <strong>on account of wages.<\/strong> Whether, this can be subject to addition u\/s 40A(3). Kidly communicate supporting case law on the subject.Assessment Year 2019-20.<\/p>\n","protected":false},"comment_status":"open","ping_status":"closed","template":"","qa_expert":[22],"qa_category":[23],"qa_tag":[76,292,296,295],"class_list":["post-20194","qa","type-qa","status-publish","hentry","qa_expert-advocate-neelam-jadhav","qa_category-income-tax","qa_tag-business-expenditure","qa_tag-cash-payments","qa_tag-rule-6dd","qa_tag-wages"],"acf":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa\/20194","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/qa"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=20194"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=20194"}],"wp:term":[{"taxonomy":"qa_expert","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_expert?post=20194"},{"taxonomy":"qa_category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_category?post=20194"},{"taxonomy":"qa_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/qa_tag?post=20194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}