Query regarding sec 269st

Yes, if same event and on same day

But he is receiveing gift from different person not single person so how he is liable..as  it is clearly mention" in respect of transactions relating to one event or occasion from a person" ?

It simply states that if a person receives cash in different transactions but all the transaction relate to one event or occasion, then also the recipient cannot receive cash. That is to say if all the transaction relating to one event adds up to Rs. 2 lacs or more, then the person receiving the same cannot receive. Example Marriage or birthday cash gifts from different persons. 

At the same time cash sales on single day from different persons will not be a single event.

Dear Sir,

For e.g.If a Makupman  is receiving payments from both side i.e. For makup of Bride he ill get payment from her nd for makuop of groom he ill get payment from him and both payments collectively exceeds 200000 then he is not liable to penality because although the payments are related to single occassion but receives from two different peoples.

Yes correct, its like traders dealing with different customers. There may be other people in the same ceremony who may also take service from the same make-up man!!

In the same way if the Grrom receive cash gifts from different people and it exceeds 200000 then He is also not liable to penality because for him also this income is because of occassion na bcause makeupman is also earning from an occassion i.e marriage.

And thid section does not rely upon any consideration for receiving that income....

Yes, agreed. Let's wait for more clarification or FAQ from CBDT.

Yes, its cash receipt only......

Are we suppose to report it under 269ST?