Clarity about the 269s and 269t

As per the section of 269S and 269T applicable for Cash deposits or repayment of loans more than Rs.20000/-. I have some query about these sections. If one customer has given advance on oneday and we made a bill on some value for adjustable of advance amount and there is a balance of advance amount to be repay the customer. In this case on the above the sections are applicable or not: 1. In point of my view, it is not a deposit , advance amount is genuine business transactions and repay the balance amount is not a loan. 2. If we can repay the balance amount more than Rs.10,000/- through the mode of cash