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of <h1>Amendment to Section 269SS: Expanding Electronic Methods for Loans and Deposits Over 20,000 Effective September 1, 2019.</h1> Clause 57 of the Finance (No. 2) Bill, 2019 proposes an amendment to section 269SS of the Income-tax Act. The amendment allows for loans, deposits, or specified sums of twenty thousand rupees or more to be accepted not only via account payee cheque, bank draft, or electronic clearing system but also through other electronic modes as prescribed by the Board. This change, effective from September 1, 2019, aims to expand the permissible electronic methods for such financial transactions.
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