Cash receipts and UPI receipts limit for day one person

It assessess maintained a private hospital including pharmacy store two business same person.assessee amount received from one patient for treatment purpose rs:2,50,000/- bill value and pharmacy bill value rs:30,000/-
Assessess amount cash receipt mode and UPI receipts mode limit per day from one patient in it act.

Hi @Sundaraiah_Kollipara,

As per Income Tax Act, there is no such limit mentioned for UPI transactions. However, your bank might have certain limits depending on account type. For cash receipts, you can receive a maximum of up to ₹2 lakhs from one person/patient for a single event.

Hope it helps.