Cash payment u/s 40a(3)

1)

For a Single Invoice Rs.60000/-

Payment made in cash as follows

on 2nd jan 2012 Rs.20000/-

on 3rd jan 2012 Rs.20000/-

on 4th jan 2012  Rs.20000/-

Q-WILL THE ABOVE TRANSACTION BE ATTRACTED BY SEC 40A(3) ?

2)

For a Single Invoice Rs.60000/-

Payment RECEIVED in cash as follows

on 2nd jan 2012  Rs.30000/-

on 3rd jan 2012 Rs.30000/-

Q- SHOULD THE CASH RECEIVING COMPANY BE WORRIED ABOUT ANY PENALTY OR DISALLOWANCE ?