OVERVIEW 

Know When to Say No to Cash Transactions is a practical and authoritative taxation guide authored by CA R.S. Kalra and published by Bharat Publications. The 4th Edition 2026 comprehensively explains restrictions on cash transactions under the Income-tax Act, 2025, incorporating amendments introduced by the Finance Act, 2026. Written in a reader-friendly style, this latest edition helps professionals understand legal provisions governing cash receipts, payments, penalties, and tax compliance in India.

Designed for Chartered Accountants, tax consultants, advocates, businesses, finance professionals, and law students in India, this guide provides practical insights into compliance with cash transaction provisions, helping readers minimize tax risks and avoid statutory penalties. It also serves as a valuable reference for judiciary exam aspirants and professional examination candidates seeking a practical understanding of direct tax laws.

Whether you are advising clients, conducting tax planning, handling assessments, or preparing for professional examinations, this latest edition offers reliable guidance backed by updated legislative provisions and practical illustrations.

KEY FEATURES

• Authored by renowned tax expert CA R.S. Kalra
• Foreword by CA (Dr.) Girish Ahuja
• Published by Bharat Publications
• 4th Edition (2026) incorporating Finance Act, 2026 amendments
• Covers provisions under the Income-tax Act, 2025
• Practical guidance on cash transaction restrictions and compliance
• Useful for CAs, tax practitioners, businesses, and finance professionals
• Excellent reference for law students and judiciary exam preparation
• Format: Paperback (detected from cover flexibility and spine)

WHAT THIS BOOK COVERS

• Income-tax Act, 2025 provisions relating to cash transactions
• Amendments introduced by the Finance Act, 2026
• Restrictions on cash receipts and cash payments
• Penalty provisions for non-compliance
• Cash loans and deposits
• Cash expenditure and business deductions
• Reporting and documentation requirements
• Practical compliance strategies
• Tax planning considerations
• Frequently encountered compliance issues
• Practical examples and professional guidance
• Updated legal provisions relevant to tax professionals

WHO SHOULD BUY

• Chartered Accountants (CA)
• CA Final and Intermediate students
• Tax consultants
• Income Tax Practitioners
• Corporate finance professionals
• Business owners and entrepreneurs
• Advocates handling taxation matters
• Law students in India
• Judiciary examination aspirants
• Commerce students preparing for professional exams

WHY THIS BOOK IS VALUABLE 

• Updated with the Finance Act, 2026
• Covers the latest Income-tax Act, 2025 provisions
• Written by an experienced taxation professional
• Practical, compliance-oriented approach
• Easy-to-understand explanations with professional insights
• Helps reduce tax litigation and penalty risks
• Reliable reference for professionals and examination preparation
• Trusted publication from Bharat

PRODUCT DETAILS

BENEFITS

• Understand cash transaction laws with confidence
• Stay compliant with the latest tax amendments
• Reduce exposure to penalties and litigation
• Strengthen advisory and professional practice
• Improve tax planning and documentation
• Gain practical knowledge for professional examinations
• Build expertise in direct tax compliance
• Useful day-to-day reference for tax professionals

CALL TO ACTION

Stay updated with India's latest cash transaction regulations. Order the 4th Edition 2026 today and equip yourself with a practical, expert-written guide trusted by tax professionals, businesses, and students across India.