Restrictions on Cash Transactions
Author: Ram Dutt Sharma
Year: 2025
About the Book:
This book provides a comprehensive analysis of restrictions imposed on cash transactions under the Income Tax Law, updated with the latest amendments introduced by the Finance Act 2025. It explains various statutory provisions, penal consequences, and audit risks associated with high-value or non-compliant cash dealings. The author simplifies the law with practical illustrations, circular references, and judicial interpretations to enhance understanding.
Key Features:
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Covers Sections 40A(3), 269SS, 269T, 269ST, and related penalty provisions
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Updated with all relevant amendments from Finance Act 2025
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Practical implications and compliance strategies
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Illustrative case studies and formats for documentation
Ideal For:
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Chartered Accountants & Tax Practitioners
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Legal and Compliance Professionals
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Business Owners & Finance Executives
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Students of Income Tax Law
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#CashTransactions #IncomeTaxLaw #FinanceAct2025 #RamDuttSharma #lawbookstore #lawbooks #mandjservices
Caveat Legalis: Description based on available details—interpret with due diligence!