Sec 269ST.

No, assuming remaining amount received by banking channel.

The file attached here is sample questions and suggested answer for ICAI PTT test 2nd level Please refer the same. It differed from your suggested answers

Page 2 is missing in the attachment.

Ans. D is coorrect.

Answer suggested by ICAI is option C

There seems to be some mistake, as Rs. 2,15,000/- as suggested in the transactions is nowhere.

It should have been printing mistake under...

Payments  2.  --     Rs.35,000 for Invoice 2 on 06.07.2021 in cash.... where in instead of Rs. 35,000/- it could have been Rs. 2,15,000/- by cash...

2,15,000 comprises of 180000 by crossed cheque ( other than ac payee cheque) and 35000 by cash. This is the only combination possible

Yes, that can be one of such possibilities.

The query started with Rs. 50000/- cash payment, then rotated to different scenario..... GREAT......