Cash investment

1. A partner can introduce capital in his firm provided the same is not hit by sec 269ST. 
2. According to sec 269ST if a firm receives cash from its partner in a single day of the amount in excess of Rs. 2 lakhs then this provision will be applicable and the same will be liable to a penalty. The penalty will be equal to the amount of contravention. 
3. However, cash can be introduced as capital in part on various dates to avoid sec 269ST rather than introducing it at a single stretch. 
Please correct me if the above solution has an alternative view.