Income-tax Tools
Section 269ST Checker — ₹2 Lakh Cash Receipt Limit
Quick check: does a cash receipt cross the Section 269ST limit?
We classify against all three prongs of the section.
In this section
This tool checks one receipt against the literal text of Section 269ST. Real-world compliance also depends on bona-fide categorization, documentation, and exceptions notified under the section. Consult a tax professional for borderline cases.
FAQ
What exactly does Section 269ST prohibit?
It prohibits any person from receiving ₹2,00,000 or more in cash (a) in aggregate from one person in one day, (b) in respect of a single transaction, or (c) in respect of transactions relating to one event or occasion from one person. Crossing any one prong is enough to trigger the section.
Is the limit ₹2,00,000 inclusive or exclusive?
Exclusive of compliance — the statute says "an amount of two lakh rupees or more" — so exactly ₹2,00,000 and above is non-compliant. ₹1,99,999 is compliant.
Does this apply to bank transfers or cheques?
No. Section 269ST applies only to cash receipts. Cheque, bank transfer, digital wallet, UPI, card — all outside the section.
Who is exempt?
Receipts by government, banks, post-office savings, and persons or classes notified under the section. The Central Board of Direct Taxes maintains the notified list.
Do you store anything I enter?
No. This checker runs entirely in your browser. We never see your numbers.
References
Last reviewed: 23 May 2026
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