Cash payments over the limit, section 36(4)
For CAs preparing a tax audit or closing the books. Paste the cash book and see every person paid more than ₹10,000 in cash in a day, the amount disallowable, and the Form 26 clause 30 table ready to copy.
Free. No sign-up.Rules last reviewed 3 Oct 2026
Paste a cash book or try the sample
You will see each payment to one person in a day above ₹10,000, the amount disallowable under section 36(4) and the Form 26 clause 30 table.
Charter prepares the Form 26 workpapers from your Tally data.
Import the day book and trial balance. Charter fills clauses 30 and 31 and the other computable clauses, with the vouchers behind each row, for you to review.
Use this inside Charter
Signed-in users get this tool in the Tools area, with saved runs. This page stays free without an account.
Open Cash payment limit checker in Charter14 days free · No card required
How this is worked out
- Every row of a cash book is a cash payment. From a Tally Day Book, only payments out of a ledger named Cash, Cash in hand or Petty cash are read.
- Payments are added up per payee per day. The payee is the party, else the ledger. A day's total above ₹10,000 (₹35,000 for goods carriages) is flagged, and the whole of it is disallowable.
- Rows booked to a loan or bank ledger (by name) are left out: those are repayments and transfers, tested under other sections.
- A rule 26 carve-out chosen on a row keeps the row in the table at nil disallowance. The terminal benefit carve-out holds only up to ₹50,000.
- The free checker reads the first 100 cash payments. Amounts are worked out in paise, never rounded through decimals.
