U/s 40A(3) which of the following payment for an expenditure incurred would not be admissible as a deduction from business income

Question:U/s 40A(3) which of the following payment for an expenditure incurred would not be admissible as a deduction from business income

1.₹ 15,000 paid in cash to a transporter

2.₹ 5,000 paid in cash to a dealer in the morning and ₹ 5,000 paid in cash to the same dealer in the evening

3.₹ 40,000 sent through NEFT to the bank account of the dealer for goods purchased

4. ₹ 19,000 paid through bearer cheque to the dealer for goods purchased.

Answer:4