this sub-section,— (a) "banking company" shall have the meaning assigned to it in clause (i) of the Explanation to section 269SS; (b) "co-operative ... meaning assigned to it in clause (ii) of the Explanation to section 269SS. (1A) Without prejudice to the provisions of sub-section (1), any person
Section 269SS in The Income Tax Act, 1961
269SS. [ Mode of taking or accepting certain loans, deposits and specified sum. [Substituted by Finance ... twenty thousand rupees or more: Provided that the provisions of this section shall not apply to any loan or deposit or specified sum taken
Section 68 in Finance Act, 2015
68. Substitution of new section for section 269SS.
- For section 269SS of the Income-tax Act, the following section ... substituted with effect from the 1st day of June, 2015, namely: - '269SS. Mode of taking or accepting certain loans, deposits and specified sum. - No person
Section 68 in Finance (No. 2) Act, 2014
68. Amendment of section 269SS.
- In section 269SS of the Income-tax Act, in the opening portion
Central, State or Provincial Act; (d) any Government company as defined under section 2(45) of the Companies Act, 2013; (e) any institution, association ... purposes of this section, the expression "loan or deposit" means loan or deposit of money. [ Similar to Section 269SS from The Income
Section 84 in The Finance Act, 2017
84. Insertion of new section 269ST.
- After section 269SS of the Income-tax Act, the following section shall ... this section,- (a) "banking company" shall have the same meaning as assigned to it in clause (i) of the Explanation to section 269SS
Section 189 in The Income Tax Act, 2025
189. Interpretation. For the purposes of this Chapter, unless the context otherwise requires,— (a) "banking company" means ... immovable property, whether or not the transfer takes place. [ Similar to Section 269SS , Section 269ST and Section 269T from The Income
section (8) of section 35AD, sub-section (3), sub-section (3A), proviso to subsection (3A) and sub-section (4) of section 40A, second proviso ... Section 43, sub-section (4) of section 43CA, proviso to sub-section (1) of section 44AD, second proviso to sub-section (1) of section
Section 110 in The Finance Act, 2023
110. In section 269SS of the Income
Income Tax Rules, 1962
UNION OF INDIA
India
Income Tax Rules, 1962
Rule INCOME-TAX
