As per Receipts and Payments Account for the year ended on March 31,2020,subscriptions received were ₹250000, subscription outstanding on 1-04-2019 ₹50000, subscription received in advance as on 31-3-2020 are ₹30000.
Subscriptions for the year 2019-2020 will be:

₹170000

Subscription received during the year 2019-2020               = ₹250000
Less: Subscription outstanding on 1-04-2019                     = ₹50000
Less: Subscription received in advance as on 31-03-2020  = ₹30000
Subscription for the year 2019-2020                              = (250000 - 50000 -30000)
                                                                                            = ₹170000