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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Mode of repayment of loans: mandatory non-cash repayment for specified loans and deposits to prevent tax evasion.</h1> Section 269T mandates that repayments of certain loans, deposits or specified advances at or above the statutory threshold must be made by account payee cheque, account payee bank draft, or by electronic clearing system through a bank account or other prescribed electronic mode; branch repayments by banking or co-operative banks may alternatively be credited to the payee's savings or current account. The section counts single repayments and aggregates of a person's holdings for threshold purposes, specifies exclusions for certain public and notified institutions, and defines key terms including loan or deposit and specified advance.

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