sec 40A(3)

ya if accounts are kept on accrual basis..since under pgbp method of accounting is relevant

for the payment made on 8th april the disallowance would certainly attract, as the sectionstates that any payment or aggregrate of paymetns made to a single person exceeds 20k, the disallowance would get attracted.

disallowance u/s 40a(3) shall not be attracted since for payment must be in respect of same bill on one day. since in such case it is in respect of two different bill on 8 april, no disallowance.