Where an assessee doing business expenditure in respect of which payments made to a person in a day exceeds ₹ 10,000 should be paid through account payee cheque or demand draft to claim a deduction for such expenditure. This restriction does not apply to

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Where an assessee doing business expenditure in respect of which payments made to a person in a day exceeds ₹ 10,000 should be paid through account payee cheque or demand draft to claim a deduction for such expenditure. This restriction does not apply to