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MODE OF REPAYMENT OF CERTAIN LOANS OR DEPOSITS Section - 269T

Income Tax - Penalties - Circumstances, Procedures and Relief - 16 - No person including a banking company shall repay any loan or deposit made with it otherwise than by an account payee cheque drawn in the name of the person who has made the loan or deposit or by use of electronic clearing system through a bank account if the amount of the loan or deposit together with interest payable thereon is ₹ 20,000 or more. NOTES: Where the payment is by bank, such repayment may also be made by cre .....

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