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Clear explanation - Cash Receipts over 1,99,999 u/s 269ST in India.

With the Finance Act 2017, a new section 269ST has been incorporated in the Indian Income Tax Act, 1961 which completely deals with what happens when any Person received an amount of Two Lakh (2,00,000) or more Indian Rupees in Cash.

Clear explanation - Cash Receipts over 1,99,999 u/s 269ST in India.
Section 269ST - Cash Receipts related Tax Information

Section 269ST, clearly says that No Person shall receive an amount of 2,00,000 or more Indian Rupees in Cash. Most of the people are wrongly guiding that should not receive more than 2,00,000 rupees in cash but it is not 2,00,000 it 1,99,999/-.

Why less than Two Lakh not more than 2,00,000/- Indian Rupees?

Let me clearly explain, In section 269ST itself clearly expressed that “No Person shall receive an amount of 2,00,000” it means that 2,00,000/- minus last Indian Currency denomination. At present the least currency running in the market is 1 (One) Indian Rupee. So, any Person can accept upto One Lakh Ninty Nine Thousands Nine Hundreds and Ninty Nine in cash as per this section (200000 – 1 = 199999).

Who is a Person u/s 269ST

And now see what does mean by Person. We can see the definition of Person u/s 2 sub-section 31 of the Act. Which explains that a Person means any of the following.

  1. An Individual
  2. A Hindu Undivided Family (HUF)
  3. An Association of Persons, Body of Individuals, Firm, or Company whether incorporated or not.
  4. A Local Authority, or Artificial Juridical Person

Finally, we came to know the exact amount that who can accept in Cash. Further there are 3 conditions specified in the Section 269ST. Let us see them in detail.

Condition No. 1: Aggregate from a Person in a Day

Here Aggregate means, Sum of Cash or Total of Cash, A Person defined u/s 2(31) shall not receive the Specified Amount from a Single Person in a Day. Here now onwards Specified Amount means acceptable amount in Cash explained in Paragraph 3.

Let us see with a demo. Mr. Hari is the business person who deals with heavy cash sales. He has his best friend Mr. Kishore who is also a business person who purchases from his friend Mr. Hari. He has the following business transactions.

  • On 31-03-2017 Mr. Hari showed his friend Mr. Ramesh outstanding amount of Rs. 1,80,000/-.
  • On 01-04-2017 he came to know that aggregate of Cash Sales is Rs. 2,50,000/-.
  • One Cash Bill is raised against Mr. Ramesh, an amount of Rs. 80,000/-

He came to light of the Section 269ST. And he has the following problems let us understand his problems and help him to not to be attached by this section.


  1. How much Cash Mr. Hari can receive from his friend Mr. Ramesh on 01-04-2017?
  2. Is there any penalty from Total Cash Sales made during the day as it crossed the limit?


  1. On 01-04-2017 Mr. Hari can get cash from his friend Mr. Ramesh upto 1,19,999/-. Because he already received an amount of Rs. 80,000/- in cash from his friend. So, an Aggregate from a Person in a Day should not cross the specified amount so, 199999 – 80000 = 119999. The same has been illustration in the following table for better understanding.


    Mr. Ramesh Outstanding as on 31-03-2017


    Cash Sales to Mr. Ramesh on 01-04-2017


    Total Outstanding from Mr. Ramesh


    Calculation as per Sec. 269ST

    Cash Limit as per u/s 269ST


    Cash received from Mr. Ramesh on 01-04-2017


    Maximum amount can receive from Mr. Ramesh on 01-04-2017 as per Sec. 269ST


  3. Section 269ST, says receipts from a person, so here Cash Sales exceeds specified amount is made more than one person, So, it will not attract the Section 269ST.

Condition No. 2: related to Single Transaction

Further, Section 269ST says that a Person shall not receive more than specified amount in respect of a single transaction.

For Instance, Mr. Manoj Kumar, Sold his Hyundai Grand i10 Vehicle to Mrs. Sreevani. And received a Cheque of Rs. 3,00,000/- and Rs. 1,50,000/- in Cash. As well. Mr. Manoj Kumar in his business he made Credit Sales to Honda Company details as follows

  1. Bill No. 257 Amount Rs. 25,000/-
  2. Bill No. 259 Amount Rs. 90,000/-

For the first case, Mr. Manoj Kumar will be attracted to section 269ST. Even though he receives the Cash less than the limit but the amount is related to a single transaction which is above the limited amount. We cannot split the mode of receipts if the transaction is beyond the stipulated limit u/s 269ST for Cash Receipt purpose.

In the second case, he can get in Cash for either 2 bills or for a single bill as the aggregate is below the limit.

Condition No. 3: transactions related to single Event or Occasion

This is the most confusing point in this section. And very complicated for a layman to understand the point. Here Event, Occasion have mentioned. There is no meaning explained for Event or Occasion in Section 2 of the Income Tax Act, 1961. Hence, we extracted the meaning from the English Dictionary.

“A thing that happens, especially something important Or a planned or Public or Social Occasion”

Eg., A Meeting of GST Committee was the main event of 2017.

For better understanding of the words, we cited an example above where the GST Committee Meeting was considered as an Event which is a Planned Event or Occasion. Let us interpret the example for our Condition No. 3. Mr. Kiran is an Event Manager, who got sub-contract work for the Event from Mr. John. For the even he provided the Installation of Stalls and supplied the Tea, and Snacks.

Here Mr. Kiran has provided the two transactions for an Event as follows.

  1. Installation of Stalls which costs Rs. 1,58,000/-
  2. Supply of Tea and Snacks costs Rs. 49,000/-

And he received payment from Mr. John 1,58,000/- on 26-04-2017 and 49,000/- on 29-04-2017 in Cash. As per the Condition No. 2 there are two transactions are recorded by the Supplier and Recipient but as per the Condition No. 3 these two transactions are related to a single Event or Occasion GST Meating. So, he cannot receive the payment in Cash as the Total Event value is more than the specified amount even though the transactions value are less the specified amount.

3 Situation where section 269ST is not applicable

The Act further provided that in the following situations this section shall not be applicable.

Receipts related

If a Person receives a sum of amount from a Government, Banking Company, Post Office, or Co-Operative Banks he/she no need to be accountable for this section. For the meaning of the Banks refer the Explanations part u/s 269SS.

So, any Person can withdraw from his Bank Account irrespective of the Type of Account like Savings, Current Accounts.

Transactions related

Transactions referred in section 269SS have been taken away from this section. Section 269SS, is completely related to acceptance of Loans, Deposits, and Specified sum.

Therefore, acceptance of these transactions not considered under this section, if any one need to accept such transactions in cash need to verify the section 269SS. We will soon update you with more information about section 269SS. So, subscriber to our blog for updates.

Persons related

The Central Government may, by notification in the Official Gazette, specify the

  • Persons, Class of Persons or Receipts

For whom or which this section shall not be applicable.

Therefore, any Person shall not accept the receipts from any person in cash more than Rs. 1,99,999/. Before accepting any Cash receipt, he/she/it has to understand under which of the 3 Conditions or 3 Situations the receipt will come.

Link Aadhar Number with PAN Card or pay Penalty.

With the Finance Act 2017, section 139AA has been introduced in the Income Tax Act 1961, which deals with quoting of Aadhar Number or Enrolment ID of the Aadhar Application while obtaining the PAN (Permanent Account Number) or while submitting the Return of Income through ITR Forms.

On, April 5th of 2017, the Commissioner of Income Tax issued a press release regarding "Mandatory Quoting of Aadhaar For PAN Applications & Filing Return of Income".

In the press release Section 139AA of the Income-tax Act, 1961 has been highlighted. the summary of the Section expresses the following meaning.

Person who is eligible to obtain the Aadhar Number shall quote his/her Aadhar Number or Enrolment ID of the Aadhar Application on or after 01-07-2017 in the following forms.

  1. While applying for a New PAN Card or in the application of Changes of PAN Card.
  2. In the Return of Income (ITR Forms) or in such form and manner as may be prescribed, on or before a date to be notified by the Central Government in the Official Gazette.

Failure to enclose the Aadhar with PAN

If the Eligible Person of Aadhar Number has not intimated his Aadhar Number or Enrolment ID to the Income Tax Department, the PAN Number of the individual deemed to be invalid, And such person will be considered as Person without PAN and liable for a penalty of Rs. 10,000/- u/s 272B of the Income Tax Act, 1961.

Expressions used section 139AA

We found some expression like Eligible Person, and Enrolment IDs of which the details are explained below.

Person eligible for Aadhar Number

Person, eligible for Aadhar Number as per this section means Only a Resident Individual, as per the Aadhaar Act, 2016 (Targeted Delivery of Financial and Other Subsidies, Benefits and Services)

And Resident as per Aadhar Act, 2016 means an individual who has resided in India for a period of all 182 days or more in the twelve months immediately preceding the date of application for Aadhar Enrolment.

Enrolment ID

Enrolment ID means a 28 digit Enrolment Identification Number issued to a resident at the time of Aadhar enrolment.

Finally, the section 139AA of the Income Tax Act, 1961 is not applicable to a non-resident as per the Aadhar Act, 2016 and if the person failed to intimate his Aadhar or Enrolment ID to the Income Tax Authorities the same PAN will be invalid and shall be liable for a penalty as per section 272B.

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What is GST (Goods and Services Tax)?

GST is an acronym for Goods and Services Tax. Most of the people say it as Goods and Service Tax by forgetting to use plural for Service in the phase. So, correctly to call it is Goods and Services Tax.

Image: Goods and Services Tax (GST)

In the GST Tax Mechanism, the total Tax is ultimately levied on the end consumer, and it is also called as Last-Point Retail Tax. At every state, tax is calculated on Net Sales of Goods and/or Services, i.e. Tax on Sales will be set off against the Tax on Purchases of Goods and Services.

French was the first Country to introduce GST

The GST firstly introduced in 1954 in French. it is proposed to be implemented on April 1, 2017 in India., as on today it has spread to around 164 countries in the world which levies GST/VAT. And the following is the list of the numerical calculation of countries that are implementing GST/VAT in the parts of World.

















South America



Caribbean, Central America



North America




GST become more popular in the World and most of the Countries are implementing it. Even India is also upgrading from VAT to GST from April, 2017 onward.

How to view the Mobile Template of a Blog in Personal Computer?

When a question comes in your mind that to open your Blog in Mobile Template View rather than Normal (Desktop) Template View can we do it? You simply take your Smart Phone and type the Blog url in the address bar of the mobile browser. The Blogger will automatically redirects you to the Mobile Template View of your blog by identifying the device.

Image : Mobile Template View URL of Google Blogger
Mobile View URL of a Blog

Someone would ask you the url for the Mobile View, or some Google Blogger authors would not have the GPRS enabled mobile and they would like to view the appearance of their Blog in Mobile Template View in the Desktop Computer or Laptop. And here we have the solutions once we get the URL of the Blog in mobile we can get the same view in the Personal Computer also. And let us see how we can do that.

How to get Mobile Template URL of the Blogger?

It is simple to identify the Mobile Template url of your blog, which ends with "/?m=1". Simply type the url of your blog and append the above said characters (/?m=1) at the end of the url in the desktop or laptop computers to view your blog in Mobile Mode.

It is not mandatory to type the mobile url in the mobile device, by default Goggle Blogger will open your blog in the mobile view mode rather than desktop view mode in your Mobile Device, or Tablet. After entering the normal url i.e. in the address bar of the mobile browser, it will show the mobile url, after loading the blog in the address bar.

What to do if blog is not opening in Mobile View Mode?

This is a kind of problem occurs in the case of disabling the Mobile Template View in your blog account. By default it will be enabled when you create a blog in the Google Blogger. You can change the Mobile View Mode of your blog by choosing the templates available in the Templates Section of your blog account. To enable the mobile template

  1. Open the Blog from the List of Blogs available in the Blogger Dashboard.
  2. Click on Template section available in the left pane.
  3. In the Template page you can see two kinds of template Live on Blog and Mobile. Click on Gear button available just below the picture of the Mobile part.
  4. Select the Yes. Show mobile template on mobile devices radio button.
  5. Select any one of the available templates from Choose Mobile Template.
  6. And click on Save button to accept the changes to your blog.

And this is how to enable the Mobile Template for your blog. And by entering the URL of your Blog followed by ?m=1 you can see your Blog’s mobile view even in your Personal Computer.

How to fasten your work with Google Chrome Browser?

While surfing the net we may bookmark the important Blog Posts to read, Gadgets to buy from websites later, instead of searching them in the Search Engines when we want. And the Website Developers would try to understand the source code of the website HTML. If you have a lot of Bookmarks it is head-ace for one to use the mouse every time we want to get that webpage. Like this kind of works can be achieved using the Short Cut keys of the Google Chrome. Here i would like to share some of the basic Google Chrome Tips with you. It would help you while working in the Chrome Browser.

How to faster your work with Google Chrome Browser?

Find Short Cut Key

The most common thing everyone would want is finding some text in a particular webpage page. This is most fundamental thing to know. Chrome Developers have give the Ctrl + F for the task.

Keep Record of a website using Bookmarks

If you love a page and want keep record of the page for further reading you can Bookmark such a page in your Chrome browser. Just stick the Ctrl + D keys to bookmark a page.

Open a new Tab or Page

You can using the Ctrl + T for opening a Blank Tab from your current Tab itself, and Ctrl + N will take to the new Browser Window instead of the New Tab.

Chrome Menu

If you want make any changes to your Chrome Browser you can strike the Alt + F keys to open the Chrome Menu button.

Show or Hide Bookmark Bar

You can show or hide your Bookmark Bar using the Ctrl + Shift + B.

How to add Google+ Profile Gadget in Google Blogger?

Google+ is the one of the services run by the Google and it has been incorporated in the Google Blogger. The Publisher can link up their Blog with the Google+ User Profile or Page Account. So, that the Blogger can add the Google+ related Gadgets to their Blog and even the Blog Post can be shares in the Google+ Page or Profile when it is published.

Image : Share After Posting in Google+ - Blogger
Google+ Settings in Blogger

Social Networks are playing a major role to propagate the information to a large group of people at a maximum extent. Google+ is also one of the Social Networks launched by the Google Inc.,. Google Blogger has integrated the Google+ in its service. The Blogger can add the Google+ Profile Gadget to their Blog and for that they have to

  1. Associate the Google+ Account with the Blog.
  2. And later they can Add the Gadget.

How to Associate the Google+ Profile or Page?

In order to create the Google+ Profile just sign in to with your Google Account, and come back to the Blogger Dashboard and select the Google+ in left side pane. You have choice to choose any one of the Google+ Pages (if you have created) otherwise your Google+ Profile will be associated with your specific Blog.

How to add the Google+ Gadget to your Blog?

It is not mandatory to associate your Google+ Profile or Page to your blog but it gives you the professional look to your blog and reduces your work while adding Google+ Gadgets to your blog. As i earlier told you about the Gadgets which will further frills your Blog to make good interaction with the Readers of your Blog. Google Blogger has came up with three different Google+ Gadgets.

  1. Google+ Followers Gadget will enable the visitors to directly follow you.
  2. using the +1 Button Gadget visitors will recommend the currently opened post content publicly.
  3. Google+ Badge is the combination of the above two features where the visitor can Follow as well as publicly recommend your Google+ profile or page.

In order to add the Google+ Gadget just click on add Gadget from Layout section.

Image : Google+ Followers Gadget - Blogger
Google+ Followers Gadget

Enable Automatic Share Feature of your Published Blog Posts

Associating your Google+ profile feature gives an additional feature to the publisher to directly sharing the published blog post in the associated Google+ Posts section. In the Google+ Settings page select Prompt to share after posting check box.

By associating the Google+ Profile or Page your Blog will look more professional and this is how to add the Google+ account with your Blog.

How to Stylish your Blog with Blogger Template Designer?

Blogger Template Designer tool is the one of the powerful tools that offered by the Google Blogger to non technical people to design their Blog without HTML and CSS coding knowledge. You can customize your blog look by choosing the any one of the templates available.

How to Stylish your Blog with Blogger Template Designer?
Blogger Template Designer

Along with the Template of the Blog you can change the Color and Text formats of your blog elements like Blog Header, Gadgets, Tabs, Post Title, Date of Blog Post etc., If you know a little bit about Cascading Style Sheets i.e. CSS you can add your CSS style for any elements here itself.

So, start designing your Blog using this simple Designer Tool

  1. Select Template from the Blogger Dashboard.
  2. Click on Customize button.
  3. You can see the following elements in the Blogger Template Designer screen and let us see one by one in details.
    • Templates will provide you some predefined templates for your blog.
    • Background section will give option to set the Blogger background color or image, even you set you own Background Image.
    • in Adjust widths you can adjust the total width of your blog as well as sidebars.
    • You can set the layouts of your blog like selecting the Sidebars, Footers using the Layout.
    • Finally, Advanced section is the place for all other alterations to do to your blog. You can change the Font Types, Styles and Sizes for any specific element in your blog like Blog Header, Description, Post Title, Gadgets etc.,
  4. The changes will be shown below that how your blog will look like after the adjustments. These change will not effect your blog untill you click Apply to Blog button. So, do not forget to click on this button.

All the changes that you have applied to your blog using the Blogger Template Designer will be effected to your Blog and this is how to stylish your blog using the Blogger Template Designer.

How to design your Blog with more Gadgets in Google Blogger?

Gadgets are tools to design your Blog more interactive with the Readers. Google Blogger has provided the Gadgets to design the Blog even more interactive and beautiful. If you are blogging with the intention of flooding more readers to your blog then you need to concentrate on making them fan of your blog.

How to design your Blog with more Gadgets in Google Blogger?
Gadgets in Google Blogger

It is good idea to show case some latest updates of your Blog to the Readers; apart Publishing the interactive Blog Posts. So, you need to Design your Blog with some other content like displaying Hyperlinks of the Most visited posts and latest posts, So that the readers will be reading more and more posts with these links.

It is not possible for all to design a blog with the HTML Code from scratch, hence the Google Blogger has introduced Gadgets. You do not need any programming skills to add the Gadgets to your Blog. Using the Gadgets you can add some interesting information in your blog. To Add a Gadget to your blog

  1. Open the Overview screen of your Blog.
  2. On the left side select Layout tab which takes to Blogger Layout section.

You click on Edit link of the Gadget element and make the changes according to your wish. The settings will vary from a gadget to gadget as everyone if independent of other gadgets.

How to add a Gadget to your Blog?

If you want to add any new gadget to your Blog Template just click on Add a Gadget link and you will be prompted with a list Gadgets available in Blogger. Gadgets will be of two types Basic Gadgets and More Gadgets.

  1. Go through the list of gadgets.
  2. Click on Plus (+) sing or Title of the Gadget.
  3. Change the Title of the Gadget.
  4. Alter the setting for the gadget like Text font, color etc.
  5. Finally, click on Save button to add the gadget to your template.

And let see some of the Basic Gadgets for your blog to add

  • Search Box will helps the blog visitors to search for a blog post in your blog or in entire web.
  • Profile gadget will show the owner as well as authors profile links.
  • in HTML/Javascript gadget you can add any kind of HTML or Java Script code.
  • You can earn money by monetizing your blog and showing the Google Adsense Ads using Adsense gadget.
  • Google+ gadgets like +1 Button, Google+ Follows, Google+ Badge.
  • Translate gadget will translate your blog based on the language the visitor selects.
  • Follow by Email will flood the subscribers to your blog.
  • Popular Posts will show off the most popular posts in your blog.

Apart adding the pre-built gadgets you can design your own gadgets and add them to your blog. And this is how to add the Gadgets to the Google Blogger.

How to customize the Blog design using the Blogger Layout section?

Your Blog will be displayed in the Internet Browser based on the Template that you have adopted to your Blog. You can change the design of the Blog using the Layout designer in the Layout Tab

How to customize the Blog design using the Blogger Layout section?
Layout in Google Blogger

Using the Blogger Layout feature we can change the Header and Footer section of the Blog as well you can add the additional Gadgets around the Blog Post even you can change the position of the Gadgets. The Blogger Layout enables you to edit your template without any HTML or CSS knowledge. You can easily customize your Blog Header, and Blogger Gadgets information in Sidebar with a few clicks of mouse in the Layout screen.

In order to get to the Layout screen in your Blog

  • Click on a Blog from the list in Blogger Dashboard screen.
  • Select Layout tab on the left side.

Whenever you open your Blog in the Layout mode you can see blog elements and the entire portion has been divided into 4 sections and the elements of the Layout screen is enumerated below.

  1. Header Section
  2. Blog Post Section
  3. Sidebar Section
  4. And Footer Section

What does Header Section contain in the Layout Screen?

It consists of Favicon element on top left corner which contains an image that will be displayed in the Title Bar of your browser along with the Blog Title. If you want to add any Logo to your blog you can do it in Header element along with that you can alter the Title and Description of your Blog. And finally you will see the NavBar, it will be displayed on top of your blog when someone visited your blog which contains Sharing Buttons, Search Box, and Hyperlinks of the other Blogs.

What does Blog Posts Section contain in the Layout Screen?

This section contains only one element called Blog Posts which is the place of your Blog Post. We can divide the configuration setting for this element based on the page type and they can be classified as Main Page and Post Page and let us see the Main Page and Post Pages in details.

Main Page

The changes that you have done in the Main Page Options will be reflected in the Home Page of your blog. You can restrict with a number of posts to be displayed in your blog home page

Post Page

When someone reading a post in your blog then can see the changes you have done to your Post Page Options. You can alter the Blog Posts related information such as Date Format, Share buttons, Ratings stars apart that you can arrange the item on top or bottom of the posts.

What does Sidebar And Footer Sections contain in the Layout Screen?

All the additional elements are arranged in the Sidebar and Footer sections some of them are Followers, Blog Archive, Author Profile Gadgets.

And we have covered all the elements. You can alter an element with the Edit link provided in the bottom right corner of the element itself. And you can move the elements with drag-and-drop feature around the Blog Posts.