Know When to Say NO to Cash Transactions

Bharat's Know When to Say NO to Cash Transactions by CA. R.S. Kalra is a practical guide explaining the legal and tax implications of cash transactions under the Income-tax Act, 2025, as amended by the Finance Act, 2026. The 4th Edition (2026) provides a clear understanding of the statutory provisions governing cash receipts, cash payments, cash loans, deposits, and other financial transactions where restrictions or reporting requirements apply under income tax law.

Chapter 1: Introduction

Chapter 2: Restrictions on Expenditure (Capital & Revenue)

Chapter 3: Tax Incentives for Promoting Cashless Business Transactions

Chapter 4: Mode of Taking or Accepting Certain Loans, Deposits and Specified Sum

Chapter 5: Restrictions on Cash Transactions of ₹2 Lakhs or More

Chapter 6: Acceptance of Payments Through Prescribed Electronic Modes – Section 187

Chapter 7: Mode of Repayment of Certain Loans, Deposits or Specified Advances

Chapter 8: Restrictions on Cash Transactions in Real Estate

Chapter 9: Disallowance of Income Tax Deductions

Chapter 10: Cash Transactions in the Agriculture Sector

Chapter 11: Cash Restrictions on Charitable Trusts

Chapter 12: TDS on Cash Withdrawals (Section 393(1), Table Sl. No. 5 of the Income-tax Act, 2025 / Section 194N of the Income-tax Act, 1961)

Chapter 13: Issues Arising on Account of Cash Deposited in Banks – Demonetisation or Otherwise

Chapter 14: Concept of 'On Money' During Search and Surveys

Chapter 15: Framework of PAN and Aadhaar Compliance under the Income-tax Act, 2025

Chapter 16: Reporting of Financial Transactions and Reportable Accounts

Chapter 17: Mandatory Income Tax Return Filing