Sec 40A(3)-contradiction

I have paid to bills of repairs and maint. in cash (Rs. 25000)both the bills are below 20000 but aggregate is eceeding Rs.25000,whether sec 40A(3)will get attracted ,in many books i found that authors are saying that provision will not get attracted as rule is payment and bill both shouls exceed 20000 but doesnt this sound contradictory to amendment that payment made in a day to single person for more than 20000 will attract 40A(3)