Addressing a rally here in the prime Minister's home state, he alleged that in the I-T records there are notings of Sahara officials' claims that they had paid 9 times to Modi between October, 2013 and February, 2014.
Gandhi said the documents in this regard were with IT department which had raided the company when Modi was Gujarat Chief Minister.
Wondering as to why there has been no probe in the matter so far, Gandhi demanded an independent inquiry.
Last week, Gandhi claimed that he had evidence of "personal corruption" of Prime Minister but he was being prevented from speaking in the Lok Sabha because it would cause an earthquake.
Reacting to Gandhi's allegations, Union minister Ravi Shankar Prasad said in New Delhi that the charges are "baseless, false, shameful and mala fide" and an attempt to divert attention from the AgustaWestland probe as names of Congress leaders and the "family" are coming up.
"People of India have stopped taking him seriously. Rahul Gandhi is just bluff and bluster. There is no substance in what he says. He is just showing his and his party's incompetence," he said.
Gandhi said he was raising the issue on behalf of the country which needs answers over the questions raised against the Prime Minister.
"PM Modi takes bribes and then shamelessly foists Demonetisation on Indians under the garb of 'fighting Black Money," Congress tweeted after the rally quoting its Vice-President Rahul Gandhi.
Supreme Court and a bench headed by CJI-designate Justice J S Khehar last week had refused to take up the matter saying there was no evidence but only allegations against the Prime Minister.
The bench then asked lawyer Prashant Bhushan to provide evidence before it could decide on whether it could admit the petition.
Gandhi alleged that the I-T records show Sahara officials' claims of having paid Rs 40 crore to Modi on various dates between October, 2013 and February, 2014.
"You (Modi) did not allow me to speak in Parliament. I did not know why you did not wanted to face me in the House. I tell you the reason. Any business entity keeps record of its transactions. On November 2014, Income Tax department conducted raids on Sahara, a very large corporate house," he said.
He then alleged that another record suggests that Birla Group gave Rs 12 crore to 'Gujarat Chief Minister'.
"This record is with I-T department since last 2.5 years. I-T even recommended to conduct an inquiry in this issue. I want to ask you why no such inquiry was done? We want to know whether it is true that money was given to you nine times by Sahara?" Rahul asked.
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