Enter one patient's cash and see whether your front desk just created a 100% penalty — then print the rule for reception in English and Hindi.

v1.1 — first publication 2026-11-04.

AI tools for chartered accountants

AI tools for chartered accountants

Clinic Cash Limit Checker

by CA Karan Gupta

Enter one patient's cash and see whether your front desk just created a 100% penalty — then print the rule for reception in English and Hindi.

Last statutory update: 4 Nov 2026 — v1.1 — first publication 2026-11-04.

Statutory context

Income-tax Act, 2025 s.186 (ex-s.269ST) — the ₹2,00,000 bar on cash receipts (per person per day / single transaction / one event or occasion); s.451 (ex-s.271DA) penalty equal to the sum received; s.470 reasonable cause; Income-tax Rules, 2026 Rule 48 (ex-Rule 6ABBA) permitted electronic modes; *ACIT v. KNS Memorial*, ITAT Lucknow, 26 Feb 2026.

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The workspace opens on tools.cakarangupta.com so site login and browser storage stay isolated. Print and local downloads work in the tool itself.

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