Violation of sec 269 st

Kollipara Sundaraiah (B.com) (2984 Points)

10 March 2020  
one I.t. assess cash loan to debtor balance as on 31.03.2019 Rs.5(five lacs) as per books.
1. Cash receipt from debtor Date: 20.05.2019 Rs.1,90,000/-
2. Cash receipt from debtor Date:19.07.2019 Rs.1,90,000/-
3. Remaining balance cash receipt from debtor Date: 10.11.2019 Rs.1,20,000/- received.
total amount received through on cash mode.
Question:
above transactions violation ofsec 269 St and penality payable.