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Substitution of new section for section 269SS- Mode of taking or accepting certain loans deposits and specified sum

Section 68 - Act - DIRECT TAXES - Income-tax - Finance Act - Section 68 - Substitution of new section for section 269SS 68. For section 269SS of the Income-tax Act, the following section shall be substituted with effect from the 1st day of June, 2015, namely:- Mode of taking or accepting certain loans, deposits and specified sum 269SS. No person shall take or accept from any other person (herein referred to as the depositor), any loan or deposit or any specified sum, otherwise than by an account .....

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ount remaining unpaid; or (c) the amount or the aggregate amount referred to in clause (a) together with the amount or the aggregate amount referred to in clause (b), is twenty thousand rupees or more: Provided that the provisions of this section shall not apply to any loan or deposit or specified sum taken or accepted from, or any loan or deposit or specified sum taken or accepted by,- (a) the Government; (b) any banking company, post office savings bank or co-operative bank; (c) any corporatio .....

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