Contents

• Chapter 1 Introduction
• Chapter 2 Restrictions on Expenditure (Capital & Revenue)
• Chapter 3 Incentives to encourage cashless business transactions
• Chapter 4 Restrictions on Loans, Deposits & Advances
• Chapter 5 Restrictions on Cash Transactions in Real Estate
• Chapter 6 Disallowance of Income Tax Deductions
• Chapter 7 Restrictions on Cash Transactions of Rs. 2 Lakhs or more
• Chapter 8 Provisions of section 269SU
• Chapter 9 Tax Deducted at Source Provisions on Cash Transactions
• Chapter 10 Cash Transactions in Agriculture Sector
• Chapter 11 Cash Restrictions on Charitable Trusts
• Chapter 12 High Value Cash Transactions
• Chapter 13 Miscellaneous