Cash transaction

Mukesh Punj (Profession with E-taxtation Accounts VAT PAN TAN Services)   (29 Points)

27 June 2016  
I HAVE MADE A PAYMENT OF MEDICAL BILL IN FORTIS HOSPITAL THRU MY CREDIT CARD. TOTAL BILL AMOUNT WAS RS. 4LAC OUT OF WHICH RS. 3.40 LACS WAS PAID BY INSURANCE COMPANY AND 60 THOUSAND BY ME THRU MY CREDIT CARD AND HOSPITAL HAS DEDUCTED 1% TCS ON MY CREDIT CARD PAYMENT. NOW MY QUESTION IS : 1. IS PAYMENT BY CREDIT CARD IS CONSIDERED AS CASH PAYMENT OR NOT 2. IS YES THAN ALL PAYMENTS BY CREDIT CARD ARE CONSIDERED AS CASH TRANSACTION, IF NOT, THAN WHAT TYPE OF TRANSACTIONS ARE CONSIDERED AS CASH TRANSACTIONS THRU CREDIT CARD