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.
Similarly, as per documents with Income Tax department, the Birla group also paid Rs 12 crore to Modi when he was 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.
Party spokesperson G V L Narasimha Rao said Gandhi was immature and was just indulging in bluff and bluster because people are not taking him seriously.
"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.
"Rahulji asks if Modiji received this money from Sahara or not? If this document is with Income Tax, will Modi now investigate it?," tweeted party chief spokesperson Randeep Surjewala. .