How much tax will impose for payment received in cash in excess of rs. 20000 against a single bill

cash payment 20,000 to 10,000 for the f/y 2018-19 is disallowed if made against single bill to single person 

Thank You Sir, now I just want to know in which u/s of the IT Act/GST Act does it attract? Can you please explain in detail???

restriction under section 40A(3) applies only on cash payments and not on reciepts. so,TDS will not be deducted and no need to worry of disallowance. cah payment is restricted to rupees 10000 it is applicable from fy 2017-18.