Thursday, July 14, 2016

Ban on Cash Transaction above Rs.3,00,000/- - The Special Investigation Team to Supreme Court Of India

 The Special Investigation Team on black money has recommended a ban on cash transactions of above Rs. 3 lakh and restricting cash holding with individuals to not more than Rs. 15 lakh to curb illegal wealth in the economy.

The SIT headed by Justice MB Shah (retd), submitted its fifth report to the Supreme Court on methods to curb black money in the economy.

The panel in its report said it felt that large amount of unaccounted wealth is stored and used in form of cash.


"Having considered the provisions which exist in this regard in various countries and also having considered various reports and observations of courts regarding cash transactions the SIT felt that there is a need to put an upper limit to cash transactions," an official statement said.

The SIT recommended a total ban on cash transactions above Rs. 3 lakh and "an Act be framed to declare such transactions as illegal and punishable under law."

It also said it felt that, given the fact of unaccounted wealth being held in cash which are further confirmed by huge cash recoveries in numerous enforcement actions by law enforcement agencies from time to time, the cash transaction limit can only succeed if there is a limitation on cash holding.

"SIT has suggested an upper limit of Rs. 15 lakh on cash holding," the statement said.

In case any person or industry required holding more cash, it may obtain necessary permission from the Commissioner of Income Tax of the area, the panel opined.

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