As per sec 269ST (c) of I.T. Act, 1961 “No person shall receive an amount of two lakh rupees or more in respect of transactions relating to one event or occasion from a person otherwise than by an account payee cheque or an account payee bank draft or use of electronic clearing system through a bank account”. Kindly enlighten us whether cash receipt of amount by hospital in excess of Rs. 200000/- (Rupees Two lakhs) from a patient admitted in hospital for treatment of several different body diseases shall be covered U/s Sec 269ST of I.T. Act, 1961? The treatment of specific disease may be distinct and different from the treatment of another. Whether cash receipt of amount exceeding Rs. 200000/- against single bill for different diseases diagnosed to the same patient will be treated as single event or not and covered U/s 269 ST of IT Act 1961 ?