Statutory auditor view

⌘K

Section 40A(3) · Income-tax Act, 1961 · Rule 6DD

Cash compliance · Maalik · FY26

Every cash payment above ₹10,000 to the same payee in one day must be either avoided or carried by a valid Rule 6DD exception. This report is the audit-defense evidence pack.

174 cash voucherslive from expense_entries

Total cash spend₹1,88,630174 cash vouchers

40A(3) triggers2Same-payee same-day > ₹10K

Below threshold123Each pair ≤ ₹10K

6DD exception applied0Govt · banks · agri · cottage…

Unresolved breach2Disallowance exposure ₹34,500

Audit disallowance exposure · target ₹0₹34,500

2 unresolved breaches where same-payee same-day cash exceeded ₹10,000. Under Sec 40A(3), 100% of cash expense above the threshold is disallowed unless covered by Rule 6DD.

DatePayeeSame-day cashVouchersResolutionAuditorEvidence

18 May 20262 entries · ₹23,700

18 MayRakesh Auto-Rickshaw2 vouchers · cash component₹20,500> ₹10K · same-payee same-day2× Unresolved breachRA— 2 bills

18 MayBanaras Chai Stall1 voucher · cash component₹3,200≤ ₹10K threshold1× Within thresholdBA— 1 bill

08 Feb 20261 entry · ₹1,475

08 FebHiren Thakkar2 vouchers · cash component₹1,475≤ ₹10K thresholdCV-171 CV-170 Within thresholdHI— 2 bills

04 Feb 20261 entry · ₹1,083

04 FebHiren Thakkar1 voucher · cash component₹1,083≤ ₹10K thresholdCV-169 Within thresholdHI— 1 bill

03 Feb 20261 entry · ₹290

03 FebSahil Babban Mallik (MADEA)1 voucher · cash component₹290≤ ₹10K thresholdCV-168 Within thresholdSA— 1 bill

+ 74 more days with cash activity

Live from expense_entries · digital watermark on PDF export · audit_log entry on every row click

Statute reference

Each resolution chip in the table maps to one of these clauses.

40A(3)Sec 40A(3) Income-tax Act, 1961 · cash payment to a single payee exceeding ₹10,000 per day is disallowed in computing business income unless covered by Rule 6DD.

6DD(a)Government payments · payable to Central/State Govt where rules require cash payment (e.g., permit fees, stamp duty).

6DD(b)Banks & regulated entities · payable to RBI, SBI, banks, LIC, primary co-op credit societies.

6DD(j)Agricultural produce · payment for purchase of agricultural / forest produce direct to grower.

6DD(k)Cottage industry payee · payee runs a cottage industry without aid of power.

6DD(l)Remote location · village/town not served by a bank on the date of payment.

About this reportAudit pack

Who reads it. The statutory auditor at year-end and any future tax assessing officer auditing the production's books.

Data binding. Pulled live from vouchers §8.2 v1.1 where is_section_40a3_breach=true OR rule_6dd_exception IS NOT NULL.

Disallowance maths. If a payment is > ₹10K cash to a single payee in one day and no 6DD clause applies, 100% of that payment is disallowed in computing taxable business income.

ExportAuditor-signed

PDF · brand header + full table + summary block + diagonal watermark FY26 · auditor signoff pending. Excel · Sheet 1 detail, Sheet 2 summary.

Auditor declaration

“I have reviewed every cash payment over ₹10,000 same-payee same-day for Maalik FY26 and confirm the resolution recorded against each.”