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Mode of taking or accepting certain loans, deposits and specified sum - Section 269SS

Income Tax - Penalties - Circumstances, Procedures and Relief - 14 - Section 269SS - Mode of taking or accepting certain loans, deposits and specified sum No person shall take or accept from any other person (herein referred to as the depositor), any .....

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of such loan, deposit and specified sum is ₹ 20,000 or more, on the date of taking or accepting such loan or deposit or specified sum, any loan or deposit or specified sum taken or accepted earlier by such person from the depositor is remainin .....

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in clause (b) is ₹ 20,000 or more However, 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 - Government Any banking com .....

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or class of institutions, associations or bodies which the Central Government may, for reasons to be recorded in writing, notify in this behalf in the Official Gazette NOTE:- This section shall not apply where borrower and lender are having only agr .....

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