Bangladesh railways is selling its tickets from the counters at its premises for cash which is outlaw as per income tax act 2023. As per income tax act 2023 section# 67(13), if a person or collection of persons receives cash from a person or collection of persons through a non channel other than banks, leasing companies or financing companies, n the money received amounts to more than 500,000 in a single or multiple transactions, such receipts would be considered not a regular income but a special business income! With this particular section income tax act has made cash dealing in other than banking channel outlaw!regular income is exempt but other incme is subject 2 tax n BR is evadin tax