Earlier
Cash Payment more than 10000 made,it was disallowed while calculating business Income
However this Rule was not applicable for Charitable and Religious Trust (since they do not have business income)
Now
For Charitable and Religious trusts,also this Rule is applicable
As per Section 11,If Income of these trusts is exempt if applied for charitable and religious purpose
To calculate whether applied or not,cash payment more than 10000 will not be taken into account
In easy language,
if these trusts make payment to any person in cash more than 10000,they have to pay tax on it