FYI - Rajmoti Industries vs. ACIT (Gujarat High Court)
S. 40A(3): There is a difference between “crossed cheque” and “account payee cheque”. Payment by crossed cheque attracts s. 40A(3) disallowance
Looking current situation CA Exam is rescheduled: CA inter and final exams will from 21st Nov . CA foundation will be from 8th Dec 2020.