EaseValueOverview to be written in review. This topic groups the Income-tax Act, 2025 sections dealing with cash transaction rules.
Sections in this topic
§185
Section 185 of the Income-tax Act, 2025 — Cash Limit on Loans, Deposits and Specified Sums (₹20,000 Rule)
Mode of taking or accepting certain loans, deposits and specified sum
§186
Section 186 of the Income-tax Act, 2025 — Mode of Undertaking Transactions (₹2 Lakh Cash Receipt Limit)
Mode of undertaking transactions
§187
Section 187 of the Income-tax Act, 2025 — Mandatory Acceptance of Payment Through Prescribed Electronic Modes (UPI/RuPay)
Section 187
§188
Section 188 of the Income-tax Act, 2025 — Mode of Repayment of Certain Loans, Deposits or Specified Advances (Cash Limit ₹20,000)
Mode of repayment of certain loans or deposits or specified advances
§189
Section 189 of the Income-tax Act, 2025 — Assessment of a Firm After Dissolution or Discontinuance of Business
Interpretation
Disclaimer: Educational overview of the Income-tax Act, 2025 (effective 1 April 2026), not professional advice. Confirm your position with our team before acting.
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