Whether sec 271da attracted ?

269ST. Mode of undertaking transactions.—No person shall receive an amount of two lakh rupees or more—

otherwise than by an account payee cheque or an account payee bank draft or use of electronic clearing system through a bank account.

If they are on account from a single transaction or in respect to one event or from a single person in a day than penalty as specifed under section 271 DA would attract.

Otherwise no levy of such penalty.